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Class _U£LiJ.lJ^ 
Book_ ■ C^ "B k 

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COPYRIGHT DEPOSm 



COTTON EXPORTERS' 
COMPENDIUM 



OF USEFUL TABLES 

FORMULAE AND PROCESSES 



Compiled principally to shorten C.I.F. and 6% calculations, 
and also presenting other interesting matter 

BY 

E.' A. Beveridge^ M. A. 



HOUSTON, TEXAS 
1917 



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Copyrighted by 

E. A. Beveridge 

HOUSTON, TEXAS 
1917 



SEP 2^' 1917 

DEA L Y-A DE Y-EL GIN CO. 

Printers and Book Binders 

Houston, Texas 

©Gi.A473612 



PREFACE. 

In preparing this book, containing many valuable Tables 
and Formulae, I have endeavored to simplify the problems of 
the cotton exporter by m^aking it possible for him to make 
his calculations quickly and with the least possible chance 
of error. For accuracy, I originally built the Tables and 
Formulae on mathematical principles; having reduced 
these to simpler forms, the results as herewith presented 
are entirely practicable. 

The chief table is Table "A" which transforms any for- 
eign GIF and 6% price into its American CF equivalent 
and vice versa, by a quick and accurate method. It should 
prove very handy, whether used by itself, as I expect it will 
be, or used as a check on one's own calculations, as a single 
operation will change the one price into the other. 

If, however, the exporter should not avail himself of Table 
'^A," then he will find Table *^D" and the 31 formulae given 
for finding the loss in exchange and the cost of insurance 
just what he wants for quick reference or for quick and 
accurate calculation of these. 

The other matter contained herein will also be found of 
interest and value to the exporter, especially that part which 
gives a method of protecting him against losses in the case 
of call sales, under the conditions mentioned, losses that are 
quite often unsuspected but are very real. During these 
wild fluctuations in the market, this point is very important 
and I particularly wish to bring it to the reader's attention. 

To the best of my knowledge and belief, no book has been 
published on these subjects that covers so wide a scope, and 
if it serves to help the exporter in any way, its mission 
will have been fulfilled. 

Though great care has been exercised in preparing the 
book, yet it is possible that some errors may have inad- 
vertently crept in ; I would therefore appreciate having 
such errors called to my attention. 

E. A. Beveridge, 
Houston, Texas. 

August, 1917. 



TABLE A 

C.I.F. AND e% KEY NUMBERS. 

Table A, from pages 8 to 27, provides a quick and accurate metliod of con- 
verting C.I.F, and 6% (Cost, Insurance, Freight and 6%) prices, expressed in pence 
per pound, francs per 50 kilos, or pfennigs per half kilo, into C. & F. (Cost and 
Freight) prices, expressed in cents per pound, and vice versa. From examina- 
tion of the table it will be seen that it covers a very wide range of Exchange 
rates and also provides for insurance rates as high as 19%%. As these can be 
used in conjunction with any price whatever, either in pence, francs or pfennigs, 
the table should be found very serviceable. 

HOW TO USE THE TABLE. 

To get the American price, MULTIPLY the pence price by the proper key 
number. 

To get the pence price, DIVIDE the American price by the proper key number. 
For francs and marks prices, see instructions at the foot of this page. 

HOW TO FIND THE KEY NUMBER. 

Add the war risk and marine percentage rates together. From the key numbers 
in the column headed by this total rate, select the key number that is opposite 
the rate of Exchange that is to be considered in the calculation. 

EXCHANGE RATE COLUMNS. 

It will be seen that there are five columns of Exchange rates: 

Column 3 is to be used when both the price and reimbursement are in Sterling; 

Column 4 is to be used when the price is in pence, to be converted at 25.20 
francs, and the reimbursement is in Francs; 

Column 5 is to be used when the price is in pence, to be converted at 20.40 
marks, and the reimbursement is in Marks; 

Column 2 is to be used when both the price and reimbursement are in francs; 
in this case, however, the francs price must be multiplied by 9 as well as by the 
key number; and when changing cents into francs, the cents price must be divided 
by 9 as well as by the key number. 

Column 1 is to be used when both the price and reimbursement are in marks; 
in this case, however, the marks price must be multiplied by 11 as well as by the 
key number; and when changing cents into marks, the cents price must be divided 
by 11 as well as by the key number. 



TABLE A 

C.I.F. AND 6% KEY NUMBERS— Continued. 

The following table gives in detail the exact operation of each of the ten pos- 
sible conversions: 
PENCE TO CENTS, STERLING Exchange, use column 3 and MULTIPLY by key 

number. 
PENCE TO CENTS, FRANCS Exchange, at 25.20, use column 4 and MULTIPLY 

by key number. 
PENCE TO CENTS, MARKS Exchange, at 20.40, use column 5 and MULTIPLY 

by key number. 
FRANCS TO CENTS, FRANCS Exchange, use column 2 and MULTIPLY by the 

key number, then by 9. 
PFENNIGS TO CENTS, MARKS Exchange, use column 1 and MULTIPLY by the 

key number, then by 11. 
CENTS TO PENCE, STER'LING Exchange, use column 3 and DIVIDE by key 

number. 
CENTS TO PENCE, FRANCS Exchange, at 25.20, use column 4 and DIVIDE by 

key number. 
CENTS TO PENCE, MARKS Exchange, at 20.40, use column 5 and DIVIDE by 

key number. 
CENTS TO FRANCS, FRANCS Exchange, use column 2 and DIVIDE by key 

number, then by 9. 
CENTS TO MARKS, MARKS Exchange, use column 1 and DIVIDE by key num- 
ber, then by 11. 
The table is based on the assumption that the freight is prepaid, that both the 
war and marine insurance amounts are 10% over the invoice amounts, and that 
the insurance premiums are converted into dollars and cents at exchange rates 
that are 1% over the rates of exchange in the calculation. These assumptions 
conform to actual practices at present. 

When key numbers for half and quarter exchange rates and for split insurance 
rates are wanted, these can readily be arrived at by interpolation, as for example, 
the key number corresponding to 1% and 471% exchange is 1826, and that cor- 
responding to 1%% and 471i/l> exchange is 1826, less 2, that is 1824. 

Along with the insurance rates may be included such percentage charges as 
exchange on New York or local exchange. Even seller's commission, when ex- 
pressed in a percentage, may be included. In this case, however, 2% commission 
should be considered as 1%%, 1%% should be considered 1%%, and 1% only 
%%. The reason of this is that the tables are made on the basis of and include 
10% additional insurance, and this 10% additional does not apply to the com- 
mission. 

If the rate of conversion from pence to francs be 25.25, use the table on page 
30 to get the Sterling rate that is equivalent to the franc rate in the calculation, 
and then find the key number corresponding to this Sterling rate from Table A. 
If the rate of conversion from pence to marks be 20.45, use the table on page 31 
to get the Sterling rate that is equivalent to the marks rate in the calculation, 
then find the key number corresponding to this Sterling rate from Table A. 



TABLE A 

C.I.F. AND 6% KEY NUMBERS— Continued. 

EXAMPLES. 

(1) If the price is 18.53d, Exchange 4.69 and the combined insurance rates 13%%, 
the key number is 1556 and the C.F. price is obtained by multiplying 1853 by 
1556, that is 28.83c. If freight rate is 7c per lb., then price f. o. b. shipping 
port is 21.83c. Use column 3 in this calculation. 

(2) If the price is 17.69d, to be converted at 25.20, Exchange 574 francs, insurance 
totaling 15147c, then key number 1428 multiplied by 1769 gives C.F, price of 
25.26c. Use column 4 in this calculation. 

(3) If the price of 10.32d is converted at 20.40, Exchange at 80.00c, insurance 
totaling 69f, then the key number 1491 multiplied by 1032 gives C.F. price of 
15.39c. Use column 5 in this calculation, 

(4) If the price is 225 francs. Exchange 580 francs, insurance and exchange on 
draft totaling 121^2%, 225 multiplied by key number 1406, then by 9, gives the 
result of 28,47c C.F. Use column 2 in this calculation. 

(5) If the price is 182 pfennigs. Exchange 94c, insurance rates 10^/2%, then 182 
multiplied by key number 1609, then by 11, gives the result of 32.21c, cost and 
freight. Use column 1 in this calculation. 

(6) If the price is 21.23c cost and freight, Exchange 4.70, percentage charges 8%, 
dividing 21,23 by the key number 1677, gives pence price, 12.66d, C.I.F. and 
67c. Use column 3 in this calculation. 

(7) If the price is 21.23c C.F., Exchange 578 francs, converted at 25,20, insurance 
S%, dividing 21.23c by key number 1556 gives C.I.F. and 67c price of 13,64d. 
Use column 4 in this calculation. 

(8) If the price is 21.23c C.F., Exchange 94%c, conversion at 20.40, insurance 
87c, dividing 21.23 by the key number 1713 gives the CI.F, and 67c price of 
12.39d, Use column 5 in this calculation. 

(9) If the price is 21.23c C.F., Exchange 570Mj, insurance 87c, dividing 21.23c by 
the key number 1513, then by 9, gives the result 155.91 francs C.I.F. and 6%. 
Use column 2 in this calculation, 

(10) If the price is 21.23c C.F,, Exchange 95c, insurance 87c, divide 21,23c by the 
key number 1677, then by 11, and the result will be 115.09 marks C.I.F. and 
67o. Use column 1 in this calculation. 



It should be understood that the C. F. cent prices arrived 
at or started with in any conversion of prices are based on ^ross 
COMPRESSED WEIGHTS, not flat weights. 



TABLE A— Key Numbers 



0% 


y^% 


x% 


%% 


1 
MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


\% 


l>i% 


IX % 


IK% 


1567 


1562 
1566 


1558 
1562 


1554 
1557 


80.85 


604.7 


400 


630.0 


78.43 


1549 


1545 


1541 


1536 


1571 


81.05 


603.2 


401 


628.4 


78.63 


1553 


1549 


1544 


1540 


1574 


1570 


1566 


1561 


81.28 


601.7 


402 


626.9 


78.82 


1557 


1553 


1548 


1544 


1578 


1574 
1578 

1582 


1570 
1574 
1577 


1565 
1569 
1573 


81.46 


600.2 


403 


625.3 


79.02 


1561 


1556 


1552 


1548 


1582 


81.66 


598.7 


404 


623.8 


79.22 


1565 


1560 


1556 


1552 


1586 


81.86 


597.2 


405 


622.2 


79.41 


1569 


1564 


1560 


1555 


1590 


,1586 


1581 


1577 


82.07 


595.7 


406 


620.7 


79.61 


1572 


1568 


1564 


1559 


1594 


1590 


1585 


1581 


82.27 


594.3 


407 


619.2 


79.80 


1576 


1572 


1567 


1563 


1598 


1594 


1589 


1585 


82.47 


592.8 


408 


617.7 


80.00 
80.20 


1580 
1584 


1576 
1580 


1571 
1575 


1567 


1602 


1597 


1593 


1589 


82.67 


591.4 


409 


616.1 


1571 


1606 


1601 


1597 


1592 


82.87 


589.9 


410 


614.6 


80.39 


1588 
1592 
1596 


1583 
1587 
1591 


1579 
1583 

1587 


1575 


1610 


1605 


1601 


1596 


83.07 


588.5 


411 


613.1 


80.59 


1578 


1614 


1609 


1605 


1600 


83.28 


587.1 


412 


611.7 


80.79 


1582 


1618 


1613 


1609 


1604 


83.48 


585.6 


413 


610.2 


80.98 


1600 
1603 
1607 


1595 

1599 
1603 


1591 
1594 
1598 


1586 


1621- 


1617 


1612 


1608 


83.68 


584.2 


414 


608.7 


81.18 


1590 


1625 


1621 


1616 


1612 


83.88 


582.8 


415 


607.2 


81.37 


1594 


1629 


1625 


1620 


1616 


84.09 


581.4 


416 


605.8 


81.57 


1611 


1607 


1602 


1598 


1633 


1629 


1624 


1620 


84.29 


580.0 


417 


604.3 


81.77 


1615 
1619 
1623 


1610 
1614 
1618 


1606 
1610 
1614 


1601 


1637 


1633 


1628 


1623 


84.49 


578.6 


418 


602.9 


81.96 


1605 


1641 


1636 


1632 


1627 


84.69 


577.2 


419 


601.4 


82.16 


1609 


1645 


1640 


1636 


1631 


84.89 


575.9 


420 


600.0 


82.35 


1627 
1631 


1622 
1626 


1618 
1621 


1613 


1649 


1644 


1640 


1635 


85.10 


574.5 


421 


598.6 


82.55 


1617 


1653 


1648 


1644 


1639 


85.30 


573.1 


422 


597.1 


82.74 


1634 


1630 


1625 


1621 


1657 


1652 


1647 


1643 


85.50 


571.8 


423 


595.7 


82.94 


1638 
1642 
1646 
1650 
1654 
1658 
1662 
1665 
1669 


1634 
1638 
1641 
1645 
1649 
1653 
1657 
1661 
1665 


1629 
1633 
1637 
1641 
1645 
1648 
1652 
1656 
1660 


1625 


1661 


1656 


1651 


1647 


85.70 


570.5 


424 


594.3 


83.14 


1628 


1665 


1660 


1655 


1651 


85.91 


569.1 


425 


592.9 


83.33 
"83753" 


1632 


1668 


1664 


1659 


1655 


86.11 


567.8 


426 


591.5 


1636 


1672 


1668 


1663 


1658 


86.31 


566.4 


4'27 


590.2 


83.73 


1640 


1676 


1672 


1667 


1662 


86.51 


565.1 


428 


588.8 


83.92 


1644 


1680 


1676 


1671 


1666 


86.71 


563.8 


429 


587.4 


84.12 


1648 


1684 


1679 


1675 


1670 


86.92 


562.5 


430 


586.0 


84.31 


1651 


1688 


1683 


1679 


1674 


87.12 


561.2 


431 


584.7 


84.51 


1655 


1692 


1687 


1683 


1678 


87.32 


559.9 


432 


583.3 


84.71 


1673 
1677 


1668 
1672 


1664 
1668 


1659 


1696 


1691 


1686 


1682 


87.52 


558.6 


433 


582.0 


84.90 


1663 


1700 


1695 


1690 


1686 


87.72 


557.3 


434 


580.6 


85.10 


1681 


1676 


1671 


1667 


1704 


1699 


1694 


1689 


87.93 


556.0 


435 


579.3 


85.29 


1685 
1689 
1693 
1696 


1680 
1684 
1688 
1692 


1675 
1679 
1683 
1687 


1671 


1708 


1703 


1698 


1693 


88.13 


554.7 


438 


578.0 


85.49 


1674 


1712 


1707 


1702 


1697 


88.33 


553.5 


437 


576.7 


85.69 


1678 


1715 


1711 


1706 


1701 


88.53 


552.2 


438 


575.3 


85.88 


1682 


1719 


1715 


1710 


1705 


88.73 


550.9 


439 


574.0 


86.08 


1700 
1704 
1708 
1712 


1695 
1699 
1703 
1707 


1691 
1695 
1698 
1702 


1686 


1723 


1718 


1714 


1709 


88.94 


549.7 


440 


572.7 


86.27 


1690 


1727 


1722 


1718 


1713 


89.14 


548.4 


441 


571.4 


86.47 


1694 


1731 


1726 


1722 


1717 


89.34 


547.2 


442 


570.1 


86.67 


1697 


1735 


1730 


1725 


1721 


89.54 


546.0 


443 


568.8 


86.86 


1716 

1720 


1711 

1715 


1706 
1710 


1701 


1739 


1734 


1729 


1724 


89.74 


544.7 


444 


567.6 


87.06 


1705 



NOTE: When using column 1, multiply or divide (as the case may he) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 











TABLE A- 


—Key Numbers 








9 


0% 


M% 


%% 


%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STb-. AT 
20.40 


1% 


l>i% 


IX % 


1%% 


1743 


1738 


1733 


1728 


89.95 


543.5 


445 


566.3 


87.25 


1724 


1719 


1714 


1709 


1747 


1742 


1737 


1732 


90.15 


542.3 


446 


565.0 


87.45 


1727 


1723 


1718 


1713 


1751 


1746 


1741 


1736 


90.35 


541.1 


447 


563.8 


87.65 


1731 
1735 


1726 
1730 


1722 
1725 


1717 


1755 


1750 
1754 


1745 

1749 


1740 
1744 


90.55 


539.9 


448 


562.5 


87.84 


1721 


1759 


90.76 


538.7 


449 


581.3 


88.04 


1739 
1743 
1747 


1734 
1738 
1742 


1729 
1733 
1737 


1724 


1762 


1758 


1753 


1748 


90.96 


537.5 


450 


560.0 


88.23 


1728 


1766 


1761 


1757 


1752 


91.16 


536.3 


451 


558.8 


88.43 


1732 


1770 


1765 
1769 


1760 
1764 


1756 
1759 


91.36 


535.1 


452 


557.5 


88.63 


1751 
1755 
1758 
1762 
1766 
1770 
1774 
1778 
1782 
1786 
1789 


1746 
1750 
1753 
1757 
1761 
1765 
1769 
1773 
1777 
1780 
1784 


1741 
1745 
1749 
1752 
1756 
1760 
1764 
1768 
1772 
1775 
1779 


1736 


1774 


91.55 


533.9 


453 


556.3 


88.82 


1740 


1778 


1773 


1768 


1763 


91.77 


532.7 


454 


555.1 


89.02 


1744 


1782 


1777 


1772 


1767 


91.97 


531.6 


455 


553.8 


89.22 
"89.41" 


1747 


1786 


1781 


1776 


1771 


92.17 


530.4 


456 


552.6 


1751 


1790 


1785 


1780 


1775 


92.37 


529.2 


457 


551.4 


89.61 


1755 


1794 


1789 
1793 


1784 

1788 


1779 
1783 


92.58 


528.1 


458 


550.2 


89.80 


1759 


1798 


92.78 


526.9 


459 


549.0 


90.00 


1763 


1802 


1797 


1792 


1787 


92.98 


525.8 


460 


547.8 


90.20 


1767 


1806 


1801 


1796 


1790 


93.18 


524.7 


461 


546.6 


90.39 


1770 


1809 


1804 


1799 


1794 


93.38 


523.6 


462 


545.4 


90.59 


1774 


1813 


1808 


1803 


1798 


93.59 


522.5 


463 


544.3 


90.78 


1793 
1797 


1788 
1792 


1783 
1787 


1778 


1817 


1812 


1807 


1802 


93.79 


521.3 


464 


543.1 


90.98 


1782 


1821 


1816 


1811 


1806 


93.99 


520.2 


465 


541.9 


91.18 


1801 
1805 


1796 
1800 


1791 
1795 


1786 


1825 


1820 


1815 


1810 


94.19 


519.1 


466 


540.8 


91.37 


1790 


1829 


1824 
1828 
1832 


1819 
1823 

1827 


1814 

1818 
1822 


94.40 


518.0 


467 


539.6 


91.57 


1809 


1804 


1799 


1793 


1833 


94.60 


516.9 


468 


538.5 


91.77 


1813 


1808 


1802 


1797 


1837 


94.80 


515.7 


469 


537.3 


91.96 


1817 

1820 


1811 
1815 


1806 
1810 


1801 


1841 


1836 


1831 


1825 


95.00 


514.6 


470 


536.2 


92.16 


1805 


1845 


1840 


1834 


1829 


95.20 


513.5 


471 


535.0 


92.35 


1824 


1819 


1814 


1809 


1849 


1843 


1838 


1833 


95.40 


512.4 


472 


533.9 


92.55 


1828 


1823 


1818 


1813 


1853 


1847 


1842 


1837 


95.61 


511.3 


473 


532.8 


92.74 


1832 
1836 
1840 


1827 
1831 
1835 


1822 
1826 
1829 


1817 


1856 


1851 


1846 


1841 


95.81 


510.3 


474 


531.7 


92.94 


1820 


1860 


1855 


1850 


1845 


96.01 


509.2 


475 


530.5 


93.14 


1824 


1864 


1859 


1854 


1849 


96.21 


508.1 


476 


529.4 


93.33 


1844 


1838 


1833 


1828 


1868 


1863 
18T7 


1858 
1862 


1853 

1857 


96.42 


507.1 


477 


528.3 


93.53 


1847 


1842 


1837 


1832 


1872 


96.62 


506.0 


478 


527.2 


93.73 


1851 


1846 


1841 


1836 


1876 


1871 


1866 


1860 


96.82 


504.9 


479 


526.1 


93.92 


1855 


1850 


1845 


1840 


1880 


1875 


1870 


1864 


97.02 


503.9 


480 


525.0 


94.12 


1859 


1854 


1849 


1843 


1884 


1879 


1873 


1868 


97.22 


502.8 


481 


523.9 


94.31 


1863 


1858 


1853 


1847 


1888 


1883 
1886 


1877 
1881 


1872 
1876 


97.43 


501.8 


482 


522.8 


94.51 


1867 
1871 


1862 
1865 


1856 
1860 


1851 


1892 


97.63 


500.8 


483 


521.7 


94.71 


1855 


1896 


1890 
1894 


1885 
1889 


1880 
1884 


97.83 


499.7 


484 


520.7 


94.90 


1875 


1869 


1864 


1859 


1900 


98.03 


498.7 


485 


519.6 


95.10 


1878 
1882 
1886 
1890 


1873 

1877 
1881 
1885 


1868 
1872 
1876 
1879 


1863 


1903 


1898 


1893 


1888 


98.24 


497.7 


486 


518.5 


95.30 


1866 


1907 


1902 


1897 


1891 


98.44 


496.6 


487 


517.5 


95.49 


1870 


1911 


1906 


1901 


1895 


98.64 


495.6 


488 


516.4 


95.69 


1874 


1915 


1910 


1905 


1899 


98.84 


494.6 


489 


515.3 


95.88 


1894 


1889 


1883 


1878 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, ^^ 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



10 








TABLE A-Key Numbers 








2% 


2%% 


2X% 


2%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


3% 


3>i% 


3%% 


3%% 


1532 


1527 


1523 


1519 


80.85 


604.7 


400 


630.0 


78.43 


1514 


1510 


1506 


1501 


1536 


1531 


1527 


1523 


81.05 


603.2 


401 


628.4 


78.63 


1518 


1514 


1509 


1505 


1540 


1535 


1531 


1526 


81.28 


601.7 


402 


626.9 


78.82 


1522 


1518 


1513 


1509 


1543 


1539 


1535 


1530 


81.46 


600.2 


403 


625.3 


79.02 


1526 


1521 


1517 


1513 


1547 


1543 
1547 
1550 


1538 
1542 
1546 


1534 
1538 
1542 


81.66 


598.7 


404 


623.8 


79.22 


1530 


1525 


1521 


1516 


1551 


81.85 


597.2 


405 


622.2 


79.41 


1533 


1529 


1525 


1520 


1555 


82.07 


595.7 


406 


620.7 


79.81 


1537 


1533 


1528 


1524 


1559 


1554 


1550 


1545 


82.27 


594.3 


407 


619.2 


79.80 


1541 


1536 


1532 


1528 


1562 


1558 


1554 


1549 


82.47 


592.8 


408 


617.7 


80.00 


1545 


1540 


1536 


1531 


1566 


1562 


1557 


1553 


82.67 


591.4 


409 


616.1 


80.20 


1548 


1544 


1540 


1535 


1570 


1566 


1561 


1557 


82.87 
83.07 


589.9 
588.5 


410 
411 


614.6 
613.1 


80.39 
80.59 


1552 


1548 


1543 


1539 


1574 


1569 


1565 


1561 


1556 


1552 


1547 


1543 


1578 


1573 


1569 


1564 


83.28 


587.1 


412 


611.7 


80.79 


1560 


1555 


1551 


1546 


1582 


1577 


1573 


1568 


83.48 


585.6 


413 


610.2 


80.98 


1564 


1559 


1555 


1550 


1585 


1581 
1585 
1589 


1576 

1580 
1584 


1572 
1576 

1580 


83.68 


584.2 


414 


608.7 


81.18 


1567 


1563 


1558 


1554 


1589 


83.88 


582.8 


415 


607.2 


81.37 


1571 


1567 


1562 


1558 


1593 


84.09 


581.4 


416 


605.8 


81.57 


1575 


1570 


1566 


1561 


1597 


1592 


1588 


1583 


84.29 


580.0 


417 


604.3 


81.77 


1579 


1574 


1570 


1565 


1601 


1596 
1600 


1591 
1595 


1587 
1591 


84.49 


578.6 


418 


602.9 


81.98 
82.18 


1583 


1578 


1573 


1569 


1605 


84.69 


577.2 


419 


601.4 


1586 


1582 


1577 


1573 


1608 


1604 


1599 


1595 


84.89 


575.9 


420 


600.0 


82.35 


1590 


1586 


1581 


1576 


1612 


1608 


1603 


1599 


85.10 


574.5 


421 


598.6 


82.55 


1594 


1589 


1585 


1580 


1616 


1611 


1607 


1602 


85.30 


573.1 


422 


597.1 


82.74 


1598 


1593 


1588 


1584 


1620 


1615 


1611 


1606 


85.50 


571.8 


423 


595.7 


82.94 


1601 


1597 


1592 


1588 


1624 


1619 
1623 
1627 
1631 
1634 


1615 
1618 
1622 
1626 
1630 


1610 
1614 
1617 
1621 
1625 


85.70 


570.5 


424 


594.3 


83.14 


1605 


1601 


1596 


1591 


1628 


85.91 


569.1 


425 


592.9 


83.33 


1609 


1604 


1600 


1595 


1631 


86.11 


567.8 


426 


591.5 


83.53 


1613 
1617 
1620 


1608 
1612 
1616 


1604 
1607 
1611 


1599 


1635 


86.31 


566.4 


427 


590.2 


83.73 


1603 


1639 


86.51 


565.1 


428 


588.8 


83.92 


1606 


1643 


1638 


1634 


1629 


86.71 


563.8 


429 


587.4 


84.12 


1624 
1628 


1620 
1623 


1615 
1619 


1610 


1647 


1642 


1637 


1633 


86.92 


562.5 


430 


588.0 


84.31 


1614 


1651 


1646 
1650 
1654 


1641 
1645 
1649 


1636 
1640 
1644 


87.12 


581.2 


431 


584.7 


84.51 


1632 


1627 


1622 


1618 


1654 


87.32 


559.9 


432 


583.3 


84.71 


1636 
1639 


1631 
1635 


1626 
1630 


1621 


1658 


87.52 


558.6 


433 


582.0 


84.90 


1625 


1662 


1657 


1653 


1648 


87.72 


557.3 


434 


580.8 


85.10 


1643 


1638 


1634 


1629 


1666 


1661 


1656 


1652 


87.93 


556.0 


435 


579.3 


85.29 


164-7 
1651 
1654 


1642 
1646 
1650 


1637 
1641 
1645 


1633 


1670 


1665 


1660 


1655 


88.13 


554.7 


438 


578.0 


85.49 


1636 


1674 


1669 


1664 


1659 


88.33 


553.5 


437 


576.7 


85.89 


1640 


1677 


1673 


1668 


1663 


88.53 


552.2 


438 


575.3 


85.88 


1658 


1654 


1649 


1644 


1681 


1676 


1672 


1667 


88.73 


550.9 


439 


574.0 


88.08 


1662 


1657 


1653 


1648 


1685 


1680 


1675 


1671 


88.94 


549.7 


440 


572.7 


88.27 


1666 


1661 


1656 


1651 


1689 


1684 


1679 


1674 


89.14 


548.4 


441 


571.4 


88.47 


1670 
1673 


1665 
1669 


1660 
1664 


1655 


1693 


1688 


1683 


1678 


89.34 


547.2 


442 


570.1 


86.87 


1659 


1697 


1692 


1687 


1682 


89.54 


546.0 


443 


568.8 


88.88 


1677 
1681 


1672 
1676 


1668 
1671 


1663 


1700 


1696 


1691 


1686 


89.74 


544.7 


444 


587.8 


87.08 


1666 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



TABLE A— Key Numbers 



11 



2% 2^% 2X% 2%% 



1 

MARKS 



2 

FCS, 



3 

STG. 



4 

STG. AT 
25.20 



5 

STG. AT 
20.40 



3% 3>i% 3X% 3%% 



1704 


1699 


1695 


1690 


89.95 


543.5 


445 


566.3 


87.25 


1685 


1680 


1675 


1670 


1708 


1703 
1707 


1698 
1702 


1693 
1697 


90.15 


542.3 


446 


565.0 


87.45 


1689 


1684 


•1679 


1674 


1712 


90.35 


541.1 


447 


563.8 


87.65 


1692 


1687 


1683 


1678 


1716 


1711 


1706 


1701 


90.55 


539.9 


448 


562.5 


87.84 


1696 


1691 


1686 


1682 


1719 


1715 


1710 


1705 


90.76 


538.7 


449 


581.3 


88.04 


1700 


1695 


1690 


1685 


1723 


1718 
1722 
1726 
1730 


1714 

1717 
1721 
1725 


1709 
1712 
1716 

1720 


90.96 


537.5 


450 


560.0 


88.23 


1704 


1699 


1694 


1689 


1727 


91.16 


536.3 


451 


558.8 


88.43 


1707 


1703 


1698 


1693 


1731 


91.36 


535.1 


452 


557.5 


88.63 


1711 


1706 


1701 


1697 


1735 


91.56 


533.9 


453 


556.3 


88.82 


1715 


1710 


1705 


1700 


1739 


1734 


1729 


1724 


91.77 


532.7 


454 


555.1 


89.02 


1719 


1714 


1709 


1704 


1742 


1738 


1733 


1728 


91.97 


531.6 


455 


553.8 


89.22 


1723 


1718 


1713 


1708 


1746 


1741 
1745 


1736 
1740 


1731 
1735 


92.17 


530.4 


456 


552.6 


89.41 


1726 


1721 


1717 


1712 


1750 


92.37 


529.2 


457 


551.4 


89.61 


1730 


1725 


1720 


1715 


1754 


1749 


1744 


1739 


92.58 


528.1 


458 


550.2 


89.80 


1734 


1729 


1724 


1719 


1758 


1753 


1748 


1743 


92.78 


526.9 


459 


549.0 


90.00 
"90:20" 


1738 


1733 


1728 


1723 


1762 


1757 


1752 


1747 


92.98 


525.8 


460 


547.8 


1742 


1737 


1732 


1727 


1765 


1760 


1755 


1750 


93.18 


524.7 


461 


546.6 


90.39 


1745 


1740 


1736 


1730 


1769 


1764 


1759 


1754 


93.38 


523.6 


462 


545.4 


90.59 


1749 


1744 


1739 


1734 


1773 


1768 


1763 


1758 


93.59 


522.5 


463 


544.3 


90.78 


1753 


1748 


1743 


1738 


1777 


1772 


1767 


1762 


93.79 


521.3 


464 


543.1 


90.98 


1757 


1752 


1747 


1742 


1781 


1776 


1771 


1766 


93.99 


520.2 


465 


541.9 


91.18 


1761 


1755 


1750 


1745 


1785 


1780 


1774 


1769 


94.19 


519.1 


466 


540.8 


91.37 


1764 


1759 


1754 


1749 


1788 


1783 


1778 


1773 


94.40 


518.0 


467 


539.6 


91.57 


1768 


1763 


1758 


1753 


1792 


1787 


1782 


1777 


94.60 


516.9 


468 


538.5 


91.77 


1772 


1767 


1762 


1757 


1796 


1791 


1786 


1781 


94.80 


515.7 


469 


537.3 


91.96 


1776 


1771 


1765 


1760 


1800 


1795 


1790 


1785 


95.00 


514.6 


470 


536.2 


92.16 


1779 


1774 


1769 


1764 


1804 


1799 


1794 


1788 


95.20 


513.5 


471 


535.0 


92.35 


1784 


1778 


1773 


1768 


1808 


1802 


1797 


1792 


95.40 


512.4 


472 


533.9 


92.55 


1787 


1782 


1777 


1772 


1811 


1806 


1801 


1796 


95.61 


511.3 


473 


532.8 


92.74 


1791 


1786 


1780 


1775 


1815 


1810 


1805 


1800 


95.81 


510.3 


474 


531.7 


92.94 


1795 


1789 


1784 


1779 


1819 


1814 


1809 


1804 


96.01 


509.2 


475 


530.5 


93.14 


1798 


1793 


1788 


1783 


1823 


1818 


1813 


1807 


96.21 


508.1 


476 


529.4 


93.33 


1802 


1797 


1792 


1787 


1827 


1822 


1816 


1811 


96.42 


507.1 


477 


528.3 


93.53 


1806 


1801 


1796 


1790 


1831 


1825 


1820 


1815 


96.62 


506.0 


478 


527.2 


93.73 


1810 


1805 


1799 


1794 


1834 


1829. 


1824 


1819 


96.82 


504.9 


479 


526.1 


93.92 


1814 


1808 


1803 


1798 


1838 


1833 


1828 


1823 


97.02 


503.9 


480 


525.0 


94.12 


1817 


1812 


1807 


1802 


1842 


1837 


1832 


1826 


97.22 


502.8 


481 


523.9 


94.31 


1821 


1816 


1811 


1805 


1846 


1841 


1835 


1830 


97.43 


501.8 


482 


522.8 


94.51 


1825 


1820 


1814 


1809 


1850 


1844 


1839 


1834 


97.63 


500.8 


483 


521.7 


94.71 


1829 


1823 


1818 


1813 


1854 


1848 


1843 


1838 


97.83 


499.7 


484 


520.7 


94.90 


1832 


1827 


1822 


1817 


1857 


1852 


1847 


1842 


98.03 


498.7 


485 


519.6 


95.10 


1836 


1831 


1826 


1820 


1861 


1856 


1851 


1845 


98.24 


497.7 


486 


518.5 


95.30 


1840 


1835 


1829 


1824 


1865 


1860 
1864 


1854 
1858 


1849- 
1853 


98.44 


496.6 


487 


517.5 


95.49 


1844 


1838 


1833 


1828 


1869 


98.64 


495.6 


488 


516.4 


95.69 


1848 


1842 


1837 


1832 


1873 


1867 


1862 


1857 


98.84 


494.6 


489 


515.3 


95.88 


1851 


1846 


1841 


1835 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



12 








TABLE A 


— Key Numbers 










4% 


4>i% 


4X% 


4%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


5% 


5X% 


5%% 


5%% 


1497 


1493 
1496 
1500 
1504 
1508 
1511 
1515 


1488 
1492 
1496 
1499 
1503 
1507 
1511 


1484 
1488 
1491 
1495 
1499 
1503 
1506 


80.85 


604.7 


400 


630.0 


78.43 


1480 


1475 


1471 


1467 


1501 


81.05 


603.2 


401 


628.4 


78.63 
"78782" 


1483 


1479 


1475 


1470 


1505 


81.26 


601.7 


402 


626.9 


1487 


1483 


1478 


1474 


1508 


81.46 


600.2 


403 


625.3 


79.02 


1491 


1486 


1482 


1478 


1512 


81.66 


598.7 


404 


623.8 


79.22 


1494 


1490 


1486 


1481 


1516 


81.86 


597.2 


405 


622.2 


79.41 


1498 


1494 


1489 


1485 


1519 


82.07 


595.7 


406 


620.7 


79.61 


1502 


149^ 


1493 


1489 


1523 


1519 
1523 
1526 


1514 
1518 

1522 


1510 
1514 
1517 


82.27 


594.3 


407 


619.2 


79.80 


1506 


1501 


1497 


1492 


1527 


82.47 


592.8 


408 


617.7 


80.00 


1509 


1505 


1500 


1496 


1531 


82.67 


591.4 


409 


616.1 


80.20 


1513 


1508 


1504 


1500 


1534 


1530 


1526 


1521 
"T5l5~ 


82.87 


589.9 


410 


614.6 


80.39 


1517 


1512 


1508 


1503 


1538 


1534 


1529 


83.07 


588.5 


411 


613.1 


80.59 


1520 


1516 


1511 


1507 


1542 


1537 


1533 


1528 


83.28 


587.1 


412 


611.7 


80.79 


1524 


1520 


1515 


1511 


1546 


1541 


1537 


1532 


83.48 


585.6 


413 


610.2 


80.98 


1528 


1523 


1519 


1514 


1549 


1545 


1540 


1536 


83.68 


584.2 


414 


608.7 


81.18 


1531 


1527 


1522 


1518 


1553 


1549 


1544 


1540 


83.88 


582.8 


415 


607.2 


81.37 


1535 


1531 


1526 


1522 


1557 


1552 


1548 


1543 


84.09 


581.4 


416 


605.8 


81.57 


1538 


1534 


1530 


1525 


1561 


1556 


1552 


1547 


84.29 


580.0 


417 


604.3 


81.77 


1542 


1538 


1533 


1529 


1564 


1560 


1555 


1551 


84.49 


578.6 


418 


602.9 


81.96 


1546 


1542 


1537 


1533 


1568 


1564 


1559 


1554 


84.69 


577.2 


419 


601.4 


82.16 


1550 
1554 
1557 


1545 
1549 
1553 


1541 

1544 
1548 


1536 


1572 


1567 


1563 


1558 


84.89 


575.9 


420 


600.0 


82.35 


1540 


1576 


1571 


1566 


1562 


85.10 


574.5 


421 


598.6 


82.55 


1544 


1579 


1575 


1570 


1566 


85.30 


573.1 


422 


597.1 


82.74 


1561 


1556 


1552 


1547 


1583 


1578 


1574 


1569 


85.50 


571.8 


423 


595.7 


82.94 


1565 


1560 


1555 


1551 


1587 


1582 


1578 


1573 


85.70 


570.5 


424 


594.3 


83.14 


1568 


1564 


1559 


1555 


1591 


1586 


1581 


1577 


85.91 


569.1 


425 


592.9 


83.33 


1572 


1567 


1563 


1558 


1594 


1590 


1585 


1580 


86.11 


567.8 


426 


591.5 


83.53 


1576 


1571 


1567 


1562 


1598 


1593 


1589 


1584 


86.31 


566.4 


427 


590.2 


83.73 


1579 


1575 


1570 


1566 


1602 


1597 


1592 


1588 


86.51 


565.1 


428 


588.8 


83.92 


1583 


1579 


1574 


1569 


1606 


1601 


1596 


1592 


86.71 


563.8 


429 


587.4 


84.12 


1587 
1591 


1582 
1586 


1578 
1581 


1573 


1609 


1605 


1600 


1595 


86.92 


562.5 


430 


586.0 


84.31 


1577 


1613 


1608 


1604 


1599 


87.12 


561.2 


431 


584.7 


84.51 


1594 


1590 


15&5 


1580 


1617 


1612 
"1616' 


1607 

^6ir 


1603 
1606 


87.32 


559.9 


432 


583.3 


84.71 


1598 


1593 


1589 


1584 


1620 


87.52 


558.6 


433 


582.0 


84.90 


1602 
1605 


1597 
1601 


1592 
1596 


1588 


1624 


1620 


1615 


1610 


87.72 


557.3 


434 


580.6 


85.10 


1591 


1628 


1623 


1619 


1614 


87.93 


556.0 


435 


579.3 


85.29 


1609 
1613 


1604 
1608 


1600 
1603 


1595 


1632 


1627 


1622 


1618 


88.13 


554.7 


436 


578.0 


85.49 


1598 


1635 


1631 


1626 


1621 


88.33 


553.5 


437 


576.7 


85.69 


1616 
1620 


1612 
1615 


1607 
1611 


1602 


1639 


1634 


1630 


1625 


88.53 


552.2 


438 


575.3 


85.88 


1606 


1643 


1638 


1633 


1629 


88.73 


550.9 


439 


574.0 


86.08 


1624 


1619 


1614 


1610 


1647 


1642 


1637 


1632 


88.94 


549.7 


440 


572.7 


86.27 


1628 
1631 


1623 
1626 


1618 
1622 


1613 


1650 


1646 


1641 


1636 


89.14 


548.4 


441 


571.4 


86.47 


1617 


1654 


1649 


1645 


1640 


89.34 


547.2 


442 


570.1 


86.67 


1635 


1630 


1625 


1621 


1658 


1653 


1648 


1643 


89.54 


546.0 


443 


568.8 


86.86 


1639 
1642 


1634 
1638 


1629 
1633 


1624 


1662 


1657 


1652 


1647 


89.74 


544.7 


444 


567.6 


87.06 


1628 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



TABLE A— Key Numbers 



13 



4% 4%% 4>/% 4%% 



1 
MARKS 



2 

FCS. 



3 

STG. 



4 

STG. AT 
25.20 



STG. AT 
20.40 



5% 53^% 5X% 5%% 



1665 


1661 


1656 


1651 


89.95 


543.5 


445 


566.3 


87.25 


1646 


1641 


1636 


1632 


1669 


1664 


1659 


1655 


90.15 


542.3 


446 


565.0 


87.45 


1650 


1645 


1640 


1635 


1673 


1668 
1672 


1663 
1667 


1658 
1662 


90.35 


541.1 


447 


563.8 


87.65 


1653 


1649 


1644 


1639 


1677 


90.55 


539.9 


448 


562.5 


87.84 


1657 


1652 


1647 


1643 


1680 


1676 


1671 


1666 


90.76 


538.7 


449 


561.3 


88.04 


1661 


1656 


1651 


1646 


1684 


1679 
1683 


1674 
1678 


1669 
1673 


90.96 


537.5 


450 


560.0 


88.23 


1665 


1660 


1655 


1650 


1688 


91.16 


536.3 


451 


558.8 


88.43 


1668 


1663 


1658 


1654 


1692 


1687 


1682 


1677 


91.36 


535.1 


452 


557.5 


88.63 


1672 


1667 


1662 


1657 


1695 


1690 


1685 


1681 


91.56 


533.9 


453 


556.3 


88.82 


1676 


1671 


1666 


1661 


1699 


1694 


1689 


1684 


91.77 


532.7 


454 


555.1 


89.02 


1679 
1683 
1687 


1674 
167'8 
1682 


1669 
1673 
1677 


1665 


1703 


1698 


1693 


1688 


91.97 


531.6 


455 


553.8 


89.22 


1668 


1707 


1702 


1697 


1692 


92.17 


530.4 


456 


552.6 


89.41 


1672 


1710 


1705 


1700 


1695 


92.37 


529.2 


457 


551.4 


89.61 


1690 


1686 


1681 


1676 


1714 


1709 


1704 


1699 


92.58 


528.1 


458 


550.2 


89.80 


1694 
1698 


1689 
1693 


1684 
1688 


1679 


1718 


1713 


1708 


1703 


92.78 


526.9 


459 


549.0 


90.00 


1683 


1722 


1717 


1712 


1707 


92.98 


525.8 


460 


547.8 


90.20 


1702 


1697 


1692 


1687 


1725 


1720 


1715 


1710 


93.18 


524.7 


461 


546.6 


90.39 


1705 


1700 


1695 


1690 


1729 


1724 
1728 


1719 

"1723^ 


1714 
~17r8^ 


93.38 


523.6 


462 


545.4 


90.59 


1709 
"1713" 
1716 
1720 
1724 
1727 
1731 


1704 
1708 


1699 
1703 


1694 


1733 


93.59 


522.5 


463 


544.3 


90.78 


1698 


1736 


1731 


1726 


1721 


93.79 


521.3 


464 


543.1 


90.98 


1711 
1715 
1719 
1722 
1726 


1706 
1710 
1714 
1717 
1721 


1701 


1740 


1735 


1730 


1725 


93.99 


520.2 


465 


541.9 


91.18 


1705 


1744 


1739 


1734 


1729 


94.19 


519.1 


466 


540.8 


91.37 


1709 


1748 


1743 


1738 


1733 


94.40 


518.0 


467 


539.6 


91.57 


1712 


1751 


1746 


1741 


1736 


94.60 


516.9 


468 


538.5 


91.77 


1716 


1755 


1750 


1745 


1740 


94.80 


515.7 


469 


537.3 


91.96 


1735 


1730 


1725 


1720 


1759 


1754 


1749 


1744 


95.00 


514.6 


470 


536.2 


92.16 


1738 


1733 


1728 


1723 


1763 


1758 


1752 


1747 


95.20 


513.5 


471 


535.0 


92.35 


1742 
1746 


1737 
1741 


1732 
1736 


1727 


1766 


1761 


1756 


1751 


95.40 


512.4 


472 


533.9 


92.55 


1731 


1770 


1765 
1769 
1773 


1760 
1764 
1767 


1755 
1759 
1762 


95.61 


511.3 


473 


532.8 


92.74 
"92794^ 


1750 
1753 


1745 
1748 


1739 
1743 


1734 


1774 


95.81 


510.3 


474 


531.7 


1738 


1778 


96.01 


509.2 


475 


530.5 


93.14 


1757 
1761 

1764 
1768 
1772 
1776 
1779 


1752 
1756 
1759 
1763 
1767 
1770 
1774 


1747 
1750 
1754 
1758 
1761 
1765 
1769 


1742 


1781 


1776 

1780 


1771 
1775 


1766 

1770 


96.21 


508.1 


476 


529.4 


93.33 


1745 


1785 


96.42 


507.1 


477 


528.3 


93.53 


1749 


1789 


1784 


1779 


1773 


96.62 


506.0 


478 


527.2 


93.73 


1753 


1793 


1787 
1791 


1782 
1786 


1777 
1781 


96.82 


504.9 


479 


526.1 


93.92 


1756 


1796 


97.02 


503.9 


480 


525.0 


94.12 


1760 


1800 


1795 
1799 


1790 
1793 


1784 
1788 


97.22 


502.8 


481 


523.9 


94.31 


1764 


1804 


97.43 


501.8 


482 


522.8 


94.51 


1783 


1778 


1772 


1767 


1808 


1802 
1806 


1797 
1801 


1792 
1796 


97.63 


500.8 


483 


521.7 


94.71 


1787 


1781 


1776 


1771 


1811 


97.83 


499.7 


484 


520.7 


94.90 


1790 
1794 


1785 
1789 


1780 
1783 


1775 


1815 


1810 
1814 
1817 


1805 
1808 
1812" 


1799 
1803 


98.03 


498.7 


485 


519.6 


95.10 


1778 


1819 


98.24 


497.7 


486 


518.5 


95.30 


1798 


1792 


1787 


1782 


1823 


1807 


98.44 


496.6 


487 


517.5 


95.49 


1801 


1796 


1791 


1786 


1826 


1821 


1816 


1810 


98.64 


495.6 


488 


516.4 


95.69 


1805 


1800 


1795 


1789 


1830 


1825 


1819 


1814 


98.84 


494.5 


489 


515.3 


95.88 


1809 


1804 


• 1798 


1793 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the ease may be) by 9, as well as by 
the key number. 



14 








TABLE A— Key Numbers 










6% 


6X% 


6X% 


6%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25,20 


5 

STG. AT 
20.40 


7% 


7>i% 


7X% 


7%% 


14^2 


1458 


1454 


1449 


80.85 


604.7 


400 


630.0 


78.43 


1445 
1448 
1452 


1440 
1444 
1448 


1436 
1440 
1443 


1432 


1466 


1462 


1457 


1453 


81.05 


603.2 


401 


628.4 


78.63 


1435 


1470 


1465 
1469 
1472 


1461 
1464 
1468 


1456 
1460 
1464 


81.26 


601.7 


402 


626.9 


78.82 


1439 


1473 


81.46 


600.2 


403 


625.3 


79.02 


1456 


1451 


1447 


1442 


1477 


81.66 


598.7 


404 


623.8 


79.22 


1459 


1455 


1450 


1446 


1480 


1476 


1472 


1467 


81.86 


597.2 


405 


622.2 


79.41 


1463 


1458 


1454 


1450 


1484 


1480 


1475 


1471 


82.07 


595.7 


406 


620.7 


79.61 


1466 


1462 


1458 


1453 


1488 


1483 


1479 


1475 


82.27 


594.3 


407 


619.2 


79.80 


1470 


1466 


1461 


1457 


1491 


1487 


1483 


1478 


82.47 


592.8 


408 


617.7 


80.00 


1474 


1469 


1465 


1460 


1495 


1491 


1486 


1482 


82.67 


591.4 


409 


616.1 


80.20 


1477 


1473 


1468 


1464 


1499 


1494 


1490 


1485 


82.87 


589.9 


410 


614.6 


80.39 


1481 


1476 


1472 


1468 


1502 


1498 


1493 


1489 


83.07 


588.5 


411 


613.1 


80.59 


1485 


1480 


1476 


1471 


1506 


1502 


1497 


1493 


83.28 


587.1 


412 


611.7 


80.79 


1488 


1484 


1479 


1475 


1510 


1505 


1501 


1496 


83.48 


585.6 


413 


610.2 


80.98 


1492 
1495 


1487 
1491 


1483 
1486 


1478 


1513 


1509 


1504 


1500 


83.68 


584.2 


414 


608.7 


81.18 


1482 


1517 


1513 


1508 


1503 


83.88 


582.8 


415 


607.2 


81.37 


1499 


1494 


1490 


1485 


1521 


1516 
1520 


1512 
1515 


1507 
1511 


84.09 


581.4 


416 


605.8 


81.57 


1503 
1506 
1510 


1498 
1502 
1505 


1494 
1497 
1501 


1489 


1524 


84.29 


580.0 


417 


604.3 


81.77 


1493 


1528 


1523 

1527 


1519 
1523 


1514 
1518 


84.49 


578.6 


418 


602.9 


81.96 


1496 


1532 


84.69 


577.2 


419 


601.4 


82.16 


1513 
1517 
1521 
1524 
1528 
1532 
1535 


1509 
1512 
1516 
1520 
"1523"" 
1527 
1530 


1504 
1508 
1511 
1515 
1519 
1522 
1526 


1500 


1535 


1531 


1526 


1522 


84.89 


575.9 


420 


600.0 


82.35 


1503 


1539 


1534 


1530 


1525 


85.10 


574.5 


421 


598.6 


82.55 


1507 


1543 


1538 


1533 


1529 


85.30 


573.1 


422 


597.1 


82.74 


1511 


1546 


1542 


1537 


1532 


85.50 


571.8 


423 


595.7 


82.94 


1514 


1550 


1545 


1541 


1536 


85.70 


570.5 


424 


594.3 


83.14 


1518 


1554 


1549 
1553 
1556 


1544 
1548 
1552 


1540 
1543 

1547 


85.91 


569.1 


425 


592.9 


83.33 


1521 


1557 


86.11 


567.8 


426 


591.5 


83.53 


1539 


1534 


1529 


1525 


1561 


86.31 


566.4 


427 


590.2 


83.73 


1542 


1538 


1533 


1528 


1565 


1560 
1564 
1567 
1571 


1555 
1559 
1562 
1566 


1551 
1554 
1558 
1561 


86.51 


565.1 


428 


588.8 


83.92 


1546 


1541 


1537 


1532 


1568 


86.71 


563.8 


429 


587.4 


84.12 


1550 


1545 


1540 


1536 


1572 


86.92 


562.5 


430 


586.0 


84.31 


1553 


1548 


1544 


1539 


1575 


87.12 


561.2 


431 


584.7 


84.51 


1557 


1552 


1547 


1543 


1579 


1574 
1578 


1570 
1573 


1565 
1569 


87.32 


559.9 


432 


583.3 


84.71 


1560 


1556 


1551 


1546 


1583 


87.52 


558.6 


433 


582.0 


84.90 


1564 


1559 


1555 


1550 


1586 


1582 


1577 


1572 


87.72 


557.3 


434 


580.6 


85.10 


1568 


1563 


1558 


1553 


1590 


1585 


1581 


1576 


87.93 


556.0 


435 


579.3 


85.29 


1571 


1566 


1562 


1557 


1594 


1589 
1593 


1584 
1588 


1580 
158T 


88.13 


554.7 


436 


578.0 


85.49 


1575 


1570 


1565 


1561 


1597 


88.33 


553.5 


437 


576.7 


85.69 


1578 


1574 


1569 


1564 


1601 


1596 


1592 


1587 


88.53 


552.2 


438 


575.3 


85.88 


1582 


1577 


1573 


1568 


1605 


1600 


1595 


1590 


88.73 


550.9 


439 


574.0 


86.08 


1586 


1581 


1576 


1571 


1608 


1604 


1599 


1594 


88.94 


549.7 


440 


572.7 


86.27 


1589 


1584 


1580 


1575 


1612 


1607 


1602 


1598 


89.14 


548.4 


441 


571.4 


86.47 


1593 


1588 


1583 


1579 


1616 


1611 


1606 


1601 


89.34 


547.2 


442 


570.1 


86.67 


1597 


1592 


1587 


1582 


1619 


1615 
1618 


1610 
•1613 


1605 
1609 


89.54 


546.0 


443 


568.8 


86.86 


1600 


1595 


1590 


1586 


1623 


89.74 


544.7 


444 


567.6 


87.06 


1604 


1599 


1594 


1589 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 











TABLE A— Key Numbers 








15 


6% 


6>i% 


6X% 


6%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


7% 


73^% 


7X% 


7%% 


1627 


1622 


1617 


1612 


89.95 


543.5 


445 


566.3 


87.25 


1607 
1611 
1615 
1618 
1622 
1625 
1629 
1633 
1636 
1640 


1602 
1606 
1610 
1613 
1617 
1621 
1624 
1628 
1631 
1635 


1598 
1601 
1605 
1608 
1612 
1616 
1619 
1623 
1626 
1630 


1593 


1630 


1626 


1621 


1616 


90.15 


542.3 


446 


565.0 


87.45 


1596 


1634 


1629 


1624 


1619 


90.35 


541.1 


447 


563.8 


87.65 


1600 


1638 


1633 


1628 


1623 


90.55 


539.9 


448 


562.5 


87.84 


1604 


1641 


1636 


1632 


1627 


90.76 


538.7 


449 


561.3 


88.04 


1607 


1645 


1640 


1635 


1630 


90.96 


537.5 


450 


560.0 


88.23 


1611 


1649 


1644 


1639 


1634 


91.16 


536.3 


451 


558.8 


88.43 


1614 


1652 


1647 


1642 


1638 


91.36 


535.1 


452 


557.5 


88.63 


1618 


1656 


1651 


1646 


1641 


91.56 


533.9 


453 


556.3 


88.82 


1621 


1660 


1655 


1650 


1645 


91.77 


532.7 


454 


555.1 


89.02 


1625 


1663 


1658 
1662 


1653 
1657 


1648 
1652 


91.97 


531.6 


455 


553.8 


89.22 


1643 
1647 


1639 
1642 


1634 
1637 


1629 


1667 


92.17 


530.4 


456 


552.6 


89.41 


1632 


1671 


1666 


1661 


1656 


92.37 


529.2 


457 


551.4 


89.61 


1651 
1654 
1658 
1662 
1665 
1669 


1646 
1649 
1653 
1657 
1660 
1664 


1641 
1644 
1648 
1652 
1655 
1659 


1636 


1674 


1669 


1664 


1659 


92.58 


528.1 


458 


550.2 


89.80 


1639 


1678 


1673 


1668 


1663 


92.78 


526.9 


459 


549.0 


90.00 


1643 


1682 


1677 


1672 


1667 


92.98 


525.8 


460 


547.8 


90.20 


1647 


1685 


1680 


1675 


1670 


93.18 


524.7 


461 


546.6 


90.39 


1650 


1689 


1684 


1679 


1674 


93.38 


523.6 


462 


545.4 


90.59 


1654 


1692 


1687 


1682 


1677 


93.59 


522.5 


463 


544.3 


90.78 


1672 
1676 
1680 
1683 


1667 
1671 
1675 
1678 


1662 
1666 
1669 
1673 


1657 


1696 


1691 
1695 


1686 
1690 


1681 
1685 


93.79 


521.3 


464 


543.1 


90.98 


1661 


1700 


93.99 


520.2 


465 


541.9 


91.18 


1664 


1703 


1698 


1693 


1688 


94.19 


519.1 


466 


540.8 


91.37 


1668 


1707 


1702 


1697 


1692 


94.40 


518.0 


467 


539.6 


91.57 


1687 


1682 


1677 


1672 


1711 


1706 


1701 


1695 


94.60 


516.9 


468 


538.5 


91.77 


1690 


1685 


1680 


1675 


1714 


1709 


1704 


1699 


94.80 


515.7 


469 


537.3 


91.96 


1694 


1689 


1683 


1679 


1718 


1713 


1708 


1703 


95.00 


514.6 


470 


536.2 


92.16 


1698 


1693 


1687 


1682 


1722 


1717 


1711 


1706 


95.20 


513.5 


471 


535.0 


92.35 


1701 


1696 


1691 


1686 


1725 


1720 


1715 


1710 


95.40 


512.4 


472 


533.9 


92.55 


1705 


1700 


1695 


1689 


1729 


1724 


1719 


1714 


95.61 


511.3 


473 


532.8 


92.74 


1708 


1703 


1698 


1693 


1733 


1728 
1731 


1722 
1726 


1717 
1721 


95.81 


510.3 


474 


531.7 


92.94 


1712 
1716 


1707 
1711 


1702 
1705 


1697 


1736 


96.01 


509.2 


475 


530.5 


93.14 


1700 


1740 


1735 


1730 


1724 


96.21 


508.1 


476 


529.4 


93.33 


1719 


1714 


1709 


1704 


1744 


1738 


1733 


1728 


96.42 


507.1 


477 


528.3 


93.53 


1723 


1718 


1713 


1707 


1747 


1742 


1737 


1732 


96.62 


506.0 


478 


527.2 


93.73 


1727 


1721 


1716 


1711 


1751 


1746 
1749 


1741 

1744 


1735 
1739 


96.82 


504.9 


479 


526.1 


93.92 


1730 


1725 


1720 


1715 


1755 


97.02 


503.9 


480 


525.0 


94.12 


1734 
1737 


1729 
1732 


1723 
1727 


1718 


1758 


1753 
1756 


1748 
1751 


1743 
1746 


97.22 


502.8 


481 


523.9 


94.31 


1722 


1762 


97.43 


501.8 


482 


522.8 


94.51 


1741 


1736 


1731 


1725 


1766 


1760 


1755 


1750 


97.63 


500.8 


483 


521.7 


94.71 


1745 
1748 


1739 
1743 


1734 
1738 


1729 


1769 


1764 


1759 


1753 


97.83 


499.7 


484 


520.7 


94.90 


1732 


1773 


1768 


1762 


1757 


98.03 


498.7 


485 


519.6 


95.10 


.1752 


1747 


1741 


1736 


1777 


1771 


1766 


1761 


98.24 


497.7 


486 


518.5 


95.30 


1755 


1750 


1745 


1740 


1780 


1775 

1779 


1770 
1773 


1764 
1768 


98.44 


496.6 


487 


517.5 


95.49 


1759 


1754 


1748 


1743 


1784 


98.64 


495.6 


488 


516.4 


95.69 


1763 


1757 


1752 


1747 


1788 


1782 


1777 


1772 


98.84 


494.6 


489 


515.3 


95.88 


1766 


1761 


1756 


1750 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



16 



TABLE A— Key Numbers 



8% 


SXfo 


sx% 


8X% 


1 
MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


9% 


9X% 


9X% 


9%% 


1427 


1423 


1419 


1414 


80.85 


604.7 


400 


630.0 


78.43 


1410 


1406 


1401 


1397 


1431 


1427 
1430 


1422 
1426 


1418 
1421 


81.05 


603.2 


401 


628.4 


78.63 


1414 


1409 


1405 


1400 


1435 


81.26 


601.7 


402 


626.9 


78.82 


1417 


1413 


1408 


1404 


1438 


1434 
1437 


1429 
1433 


1425 
1429 


81.46 


600.2 


403 


625.3 


79.02 


1421 


1416 


1412 


1407 


1442 


81.66 


598.7 


404 


623.8 


79.22 


1424 


1420 


1415 


1411 


1445 


1441 


1436 


1432 


81.88 


597.2 


405 


622.2 


79.41 


1428 


1423 


1419 


1414 


1449 


1444 

1448 
1452 
1455 
1459 
1462 


1440 
1444 
1447 
1451 
1454 
1458 


1436 
1439 
1443 
1446 
1450 
1453 


82.07 


595.7 


406 


620.7 


79.61 


1431 


1427 


1422 


1418 


1452 


82.27 


594.3 


407 


619.2 


79.80 


1435 


1430 


1426 


1421 


1456 


82.47 


592.8 


408 


617.7 


80.00 


1438 


1434 


1429 


1425 


1460 


82.67 


591.4 


409 


616.1 


80.20 


1442 


1437 


1433 


1428 


1463 


82.87 


589.9 


410 


614.6 


80.39 


1445 


1441 


1436 


1432 


1467 


83.07 


588.5 


411 


613.1 


80.59 


1449 


1444 


1440 


1435 


1470 


1466 


1461 


1457 


83.28 


587.1 


412 


611.7 


80.79 


1452 


1448 


1443 


1439 


1474 


1469 


1465 


1460 


83.48 


585.6 


413 


610.2 


80.98 


1456 


1451 


1447 


1442 


1477 


1473 


1468 


1464 


83.68 


584.2 


414 


608.7 


81.18 


1459 
1463 


1455 
1458 


1450 
1454 


1446 


1481 


1476 


1472 


1467 


83.88 


582.8 


415 


607.2 


81.37 


1449 


1485 


1480 


1475 


1471 


84.09 


581.4 


416 


605.8 


81.57 


1466 


1462 


1457 


1453 


1488 


1484 


1479 


1474 


84.29 


580.0 


417 


604.3 


81.77 


1470 
1473 


1465 
1469 


1461 
1464 


1456 


1492 


1487 


1483 


1478 


84.49 


578.6 


418 


602.9 


81.96 


1460 


1495 


1491 


1486 


1481 


84.69 


577.2 


419 


601.4 


82.16 


1477 


1472 


1468 


1463 


1499 


1494 


1490 


1485 


84.89 


575.9 


420 


600.0 


82.35 


1480 


1476 


1471 


1467 


1502 


1498 


1493 


1489 


85.10 


574.5 


421 


598.6 


82.55 


1484 


1479 


1475 


1470 


1506 


1501 


1497 


1492 


85.30 


573.1 


422 


597.1 


82.74 


1488 


1483 


1478 


1474 


1510 


1505 


1500 


1496 


85.50 


571.8 


423 


595.7 


82.94 


1491 


1486 


1482 


1477 


1513 


1508 


1504 


1499 


85.70 


570.5 


424 


594.3 


83.14 


1495 
1498 
1502 
1505 
1509 
1512 
1516 


1490 
1494 
1497 
1501 
1504 
1508 
1511 


1485 
1489 
1492 
1496 
1499 
1503 
1506 


1481 


1517 


1512 


1507 


1503 


85.91 


569.1 


425 


592.9 


83.33 


1484 


1520 


1516 


1511 


1506 


86.11 


567.8 


426 


591.5 


83.53 


1488 


1524 


1519 


1514 


1510 


86.31 


566.4 


427 


590.2 


83.73 


1491 


1527 


1523 


1518 


1513 


86.51 


565.1 


428 


588.8 


83.92 


1495 


1531 


1526 


1522 


1517 


86.71 


563.8 


429 


587.4 


84.12 


1498 


1534 


1530 


1525 


1520 


86.92 


562.5 


430 


586.0 


84.31 


1502 


1538 


1533 


1529 


1524 


87.12 


561.2 


431 


584.7 


84.51 


1519 


1515 


1510 


1505 


1542 


1537 


1532 


1527 


87.32 


559.9 


432 


583.3 


84.71 


1523 
1526 


1518 
1522 


1513 
1517 


1509 


1545 


1540 


1536 


1531 


87.52 


558.6 


433 


582.0 


84.90 


1512 


1549 


1544 


1539 


1535 


87.72 


557.3 


434 


580.6 


85.10 


1530 


1525 


1520 


1516 


1552 


1548 


1543 


1538 


87.93 


556.0 


435 


579.3 


85.29 


1533 


1529 


1524 


1519 


1556 


1551 


1546 


1542 


88.13 


554.7 


436 


578.0 


85.49 


1537 
1540 
1544 


1532 
1536 
1539 


1527 
1531 
1534 


1523 


1559 


1555 


1550 


1545 


88.33 


553.5 


437 


576.7 


85.69 


1526 


1563 


1558 


1554 


1549 


88.53 


552.2 


438 


575.3 


85.88 


1530 


1567 


1562 


1557 


1552 


88.73 


550.9 


439 


574.0 


86.08 


1547 
1551 
1555 
1558 


1543 

1546 
1550 
1553 


1538 
1541 
1545 
1548 


1533 


1570 


1565 


1561 


1556 


88.94 


549.7 


440 


572.7 


86.27 


1537 


1574 


1569 


1564 


1559 


89.14 


548.4 


441 


571.4 


86.47 


1540 


1577 


1572 


1568 


1563 


89.34 


547.2 


442 


570.1 


86.67 


1544 


1581 


1576 


1571 


1566 


89.54 


546.0 


443 


568.8 


86.85 


1562 
1565 


1557 
1560 


1552 
1555 


1547 


1584 


1580 


1575 


1570 


89.74 


544.7 


444 


567.6 


87.06 


1551 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



TABLE A— Key Numbers 



17 



8% 


8>^% 


8X% 


8%% 


1 
MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


9% 


9X% 


9X% 


9%% 


1588 


1583 


1578 


1573 


89.95 


543.5 


445 


566.3 


87.25 


1569 


1564 


1559 


1554 


1592 


1587 
1590 


1582 
1585 


1577 

1581 


90.15 


542.3 


446 


565.0 


87.45 


1572 


1567 


1562 


1558 


1595 


90.35 


541.1 


447 


563.8 


87.65 


1576 


1571 


1566 


1561 


1599 


1594 


1589 


1584 


90.55 


539.9 


448 


562.5 


87.84 


1579 


1574 


1569 


1565 


1602 


1597 


1593 


1588 


90.76 


538.7 


449 


561.3 


88.04 


1583 


1578 


1573 


1568 


1606 


1601 
1604 


1596 
1600 


1591 
1595 


90.96 


537.5 


450 


560.0 


88.23 


1586 


1581 


1576 


1572 


1609 


91.16 


536.3 


451 


558.8 


88.43 


1590 


1585 


1580 


1575 


1613 


1608 


1603 


1598 


91.36 


535.1 


452 


557.5 


88.63 


1593 


1588 


1583 


1579 


1617 


1612 


1607 


1602 


91.55 


533.9 


453 


556.3 


88.82 


1597 


1592 


1587 


1582 


1620 


1615 
1619 


1610 
1614 


1605 
1609 


91.77 


532.7 


454 


555.1 


89.02 


1600 


1595 


1590 


1586 


1624 


91.97 


531.6 


455 


553.8 


89.22 


1604 
f607~ 


1599 
~1602~ 


1594 
~1597~ 


1589 


1627 


1622 
1626 
1629 
1633 


1617 
1621 
1624 
1628 


1612 
1616 
1619 
1623 


92.17 


530.4 


456 


552.6 


89.41 


1592 


1631 


92.37 


529.2 


457 


551.4 


89.61 


1611 


1606 


1601 


1596 


1634 


92.58 


528.1 


458 


550.2 


89.80 


1614 


1609 


1604 


1599 


1638 


92.78 


526.9 


459 


549.0 


90.00 


1618 


1613 


1608 


1603 


1642 


1637 
1640 


1631 
1635 


1626 
1630 


92.98 


525.8 


460 


547.8 


90.20 


1621 


1616 


1611 


1606 


1645 


93.18 


524.7 


461 


546.6 


90.39 


1625 


1620 


1615 


1610 


1649 


1644 


1639 


1634 


93.38 


523.6 


462 


545.4 


90.59 


1629 


1623 


1618 


1613 


1652 


1647 
1651 
1654 
1658 


1642 
1646 
1649 
1653 


1637 
1641 
1644 
1648 


93.59 


522.5 


463 


544.3 


90.78 


1632 


1627 


1622 


1617 


1656 


93.79 


521.3 


464 


543.1 


90.98 


1636 


1631 


1625 


1620 


1659 


93.99 


520.2 


465 


541.9 


91.18 


1639 


1634 


1629 


1624 


1663 


94.19 


519.1 


466 


540.8 


91.37 


1643 
1646 


1638 
1641 


1632 
1636 


1627 


1667 


1661 


1656 


1651 


94.40 


518.0 


467 


539.6 


91.57 


1631 


1670 


1665 


1660 


1655 


94.60 


516.9 


468 


538.5 


91.77 


1650 


1645 


1639 


1634 


1674 


1669 


1663 


1658 


94.80 


515.7 


469 


537.3 


91.96 


1653 


1648 


1643 


1638 


1677 


1672 


1667 


1662 


95.00 


514.6 


470 


536.2 


92.16 


1657 


1652 


1646 


1641 


1681 


1676 


1670 


1665 


95.20 


513.5 


471 


535.0 


92.35 


1660 


1655 


1650 


1645 


1684 


1679 


1674 


1669 


95.40 


512.4 


472 


533.9 


92.55 


1664 


1659 


1653 


1648 


1688 


1683 


1678 


1672 


95.61 


511.3 


473 


532.8 


92.74 


1667 


1662 


1657 


1652 


1691 


1686 


1681 


1676 


95.81 


510.3 


474 


531.7 


92.94 


1671 


1666 


1660 


1655 


1695 


1690 


1685 


1680 


96.01 


509.2 


475 


530.5 


93.14 


1674 


1669 


1664 


1659 


1699 


1693 


1688 


1683 


96.21 


508.1 


476 


529.4 


93.33 


1678 


1673 


1668 


1662 


1702 


1697 


1692 


1687 


96.42 


507.1 


477 


528.3 


93.53 


1681 


1676 


1671 


1666 


1706 


1701 
1704 
1708 


1695 
1699 
1702 


1690 
1694 
1697 


96.62 


506.0 


478 


527.2 


93.73 


1685 


1680 


1675 


1669 


1709 


96.82 


504.9 


479 


526.1 


93.92 


1688 


1683 


1678 


1673 


1713 


97.02 


503.9 


480 


525.0 


94.12 


1692 


1687 


1682 


1676 


1716 


1711 


1706 


1701 


97.22 


502.8 


481 


523.9 


94.31 


1695 


1690 


1685 


1680 


1720 


1715 


1709 


1704 


97.43 


501.8 


482 


522.8 


94.51 


1699 


1694 


1689 


1683 


1724 


1718 


1713 


1708 


97.63 


500.8 


483 


521.7 


94.71 


1703 


1697 


1692 


1687 


1727 


1722 


1717 


1711 


97.83 


499.7 


484 


520.7 


94.90 


1706 


1701 


1696 


1690 


1731 


1725 


1720 


1715 


98.03 


498.7 


485 


519.6 


95.10 


1710 


1704 


1699 


1694 


1734 


1729 


1724 


1718 


98.24 


497.7 


486 


518.5 


95.30 


1713 


1708 


1703 


1697 


1738 


1733 


1727 


1722 


98.44 


496.6 


487 


517.5 


95.49 


1717 


1711 


1706 


1701 


1741 


1736 


1731 


1725 


98.64 


495.6 


488 


516.4 


95.69 


1720 


1715 


1710 


1704 


1745 


1740 


1734 


1729 


98.84 


494.6 


489 


515.3 


95.88 


1724 


1718 


1713 


1708 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



18 



TABLE A— Key Numbers 



10% 103^% iox% 10%% 


1 
MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


11^^ 


iiX% iix% n%% 


1393 


1388 
1392 
1395 
1399 
1402 


1384 
1387 
1391 
1394 
1398 


1380 
1383 
1386 
1390 
1393 


80.85 


604.7 


400 


630.0 


78.43 


1375 


1371 


1366 


1362 


1396 


81.05 


603.2 


401 


628.4 


78.63 


1379 


1374 


1370 


1366 


1400 


81.28 


601.7 


402 


626.9 


78.82 


1382 


1378 


1373 


1369 


1403 


81.46 


600.2 


403 


625.3 


79.02 


1386 


1381 


1377 


1372 


1407 


81.66 


598.7 


404 


623.8 


79.22 


1389 


1385 


1380 


1376 


1410 


1406 
1409 
1413 
lllB 
1419 
1423 
1426 
1430 


1401 
1405 
1408 
1412 
1415 
1418 
1422 
1425 


1397 
1400 
1404 
1407 
1411 
1414 
1418 
1421 


81.88 


597.2 


405 


622.2 


79.41 


1392 


1388 


1384 


1379 


1413 


82.07 


595.7 


408 


620.7 


79.61 


1396 


1391 


1387 


1383 


1417 


82.27 


594.3 


407 


619.2 


79.80 


1399 


1395 


1390 


1386 


1420 


82.47 


592.8 


408 


617.7 


80.00 


1403 


1398 


1394 


1389 


1424 


82.67 


591.4 


409 


616.1 


80.20 


1406 


1402 


1397 


1393 


1427 


82.87 


589.9 


410 


614.6 


80.39 


1410 


1405 


1401 


1396 


1431 


83.07 


588.5 


411 


613.1 


80.59 


1413 


1409 


1404 


1400 


1434 


83.28 


587.1 


412 


611.7 


80.79 


1416 


1412 


1407 


1403 


1438 


1433 

1437 
1440 
1444 


1429 
1432 
1436 
1439 


1424 
1428 
1431 
1435 


83.48 


585.6 


413 


610.2 


80.98 


1420 


1415 


1411 


1406 


1441 


83.68 


584.2 


414 


608.7 


81.18 


1423 


1419 


1414 


1410 


1445 


83.88 


582.8 


415 


607.2 


81.37 


1427 


1422 


1418 


1413 


1448 


84.09 


581.4 


416 


605.8 


81.57 


1430 


1426 


1421 


1417 


1452 


1447 
1451 
1454 
1458 
1461 
1465 


1443 
1446 
1450 
1453 
1457 
1460 


1438 
1442 
1445 
1449 
1452 
1455 


84.29 


580.0 


417 


604.3 


81.77 


1434 


1429 


1425 


1420 


1455 


84.49 


578.6 


418 


602.9 


81.96 


1437 


1433 


1428 


1423 


1459 


84.69 


577.2 


419 


601.4 


82.16 


1441 


1436 


1431 


1427 . 


1462 


84.89 


575.9 


420 


600.0 


82.35 


1444 


1439 


1435 


1430 


1466 


85.10 


574.5 


421 


598.6 


82.55 


1447 


1443 


1438 


1434 


1469 


85.30 


573.1 


422 


597.1 


82.74 


1451 


1446 


1442 


1437 


1473 


1468 


1463 


1459 


85.50 


571.8 


423 


595.7 


82.94 


1454 


1450 


1445 


1440 


1476 


1471 


1467 


1462 


85.70 


570.5 


424 


594.3 


83.14 


1458 


1453 


1448 


1444 


1480 


1475 


1470 


1466 


85.91 


569.1 


425 


592.9 


83.33 


1461 


1457 


1452 


1447 


1483 


1478 
1482 


1474 
1477 


1469 
1473 


86.11 


567.8 


426 


591.5 


83.53 


1465 
1468 
1471 
1475 
1478 


1460 
1463 

1467 
1470 
1474 


1455 
1459 
1462 
1466 
1469 


1451 


1487 


86.31 


566.4 


427 


590.2 


83.73 


1454 


1490 


1485 


1481 


1476 


86.51 


565.1 


428 


588.8 


83.92 


1457 


1494 


1489 


1484 
1488 


1480 
1483 


86.71 


563.8 


429 


587.4 


84.12 


1461 


1497 


1492 


86.92 


562.5 


430 


586.0 


84.31 


1464 


1501 


1496 


1491 


1486 


87.12 


581.2 


431 


584.7 


84.51 


1482 


1477 


1472 


1468 


1504 


1499 


1495 


1490 


87.32 


559.9 


432 


583.3 


84.71 


1485 


1481 


1476 


1471 


1507 


1503 
1506 


1498 
1502 


1493 
1497 


87.52 


558.6 


433 


582.0 


84.90 


1489 


1484 


1479 


1474 


1511 


87.72 


557.3 


434 


580.6 


85.10 


1492 


1487 


1483 


1478 


1514 


1510 


1505 


1500 


87.93 


556.0 


435 


579.3 


85.29 


1496 


1491 


1486 


1481 


1518 


1513 


1508 


1504 


88.13 


554.7 


438 


578.0 


85.49 


1499 
1502 
1506 
1509 
1513 
1516 


1494 
1498 
1501 
1505 
1508 
1511 


1489 
1493 
1496 
1500 
1503 
1507 


1485 


1521 


1517 


1512 


1507 


88.33 


553.5 


437 


576.7 


85.69 


1488 


1525 


1520 


1515 


1511 


88.53 


552.2 


438 


575.3 


85.88 


1492 


1528 


1524 


1519 


1514 


88.73 


550.9 


439 


574.0 


86.08 


1495 


1532 


1527 


1522 


1517 


88.94 


549.7 


440 


572.7 


86.27 


1498 


1535 


1531 


1526 


1521 


89.14 


548.4 


441 


571.4 


86.47 


1502 


1539 


1534 


1529 


1524 


89.34 


547.2 


442 


570.1 


86.67 


1520 


1515 


1510 


1505 


1542 


1537 
1541 


1533 
1536 


1528 
1531 


89.54 


546.0 


443 


568.8 


86.86 


1523 
1526 


1518 
1522 


1513 

1517 


1509 


1546 


89.74 


544.7 


444 


567.6 


87.06 


1512 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 











TABLE A- 


-Key Numbers 








19 


10% loxfc iox% 10%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


11% nx% 


11X% 


11%% 


1549 


1544 


1540 


1535 


89.95 


543.5 


445 


566.3 


87.25 


1530 


1525 


1520 


1515 


1553 


1548 
1551 


1543 
1546 


1538 
1542 


90.15 


542.3 


446 


565.0 


87.45 


1533 


1529 


1524 


1519 


1556 


90.35 


541.1 


447 


563.8 


87.65 


1537 


1532 


1527 


1522 


1560 


1555 
1558 


1550 
1553 


1545 
1549 


90.55 


539.9 


448 


562.5 


87.84 


1540 


1535 


1530 


1526 


1563 


90.76 


538.7 


449 


561.3 


88.04 


1544 


1539 


1534 


1529 


1567 


1562 
1565 
1569 


1557 
1560 
1564 


1552 
1555 
1559 


90.96 


537.5 


450 


560.0 


88.23 


1547 


1542 


1537 


1532 


1570 


91.16 


536.3 


451 


558.8 


88.43 


1551 


1546 


1541 


1536 


1574 


91.36 


535.1 


452 


557.5 


88.63 


1554 
1557 


1549 
1552 


1544 
1548 


1539 


1577 


1572 
1576 


1567 
1571 


1562 
1566 


91.55 


533.9 


453 


556.3 


88.82 


1.543 


1581 


91.77 


532.7 


454 


555.1 


89.02 


1561 


1556 


1551 


1546 


1584 


1579 


1574 


1569 


91.97 


531.6 


455 


553.8 


89.22 
"89.4r 


1564 


1559 


1554 


1549 


1588 


1583 
1586 


1578 
1581 


1573 
1576 


92.17 


530.4 


456 


552.6 


1568 


1563 


1558 


1553 


1591 


92.37 


529.2 


457 


551.4 


89.61 


1571 


1566 


1561 


1556 


1594 


1590 
1593 
1596 
1600 
1603 


1585 
1588 
1591 
1595 
1598 


1580 
1583 
1586 
1590 
1593 


92.58 


528.1 


458 


550.2 


89.80 


1575 


1570 


1565 


1560 


1598 


92.78 


526.9 


459 


549.0 


90.00 
"90.20" 


1578 


1573 


1568 


1563 


1601 


92.98 


525.8 


460 


547.8 


1582 


1576 


1571 


1566 


1605 


93.18 


524.7 


461 


546.6 


90.39 


1585 


1580 


1575 


1570 


1608 


93.38 


523.6 


462 


545.4 


90.59 


1588 


1583 


1578 


1573 


1612 


1607 


1602 


1597 


93.59 


522.5 


463 


544.3 


90.78 


1592 


1587 


1582 


1577 


1615 


1610 


1605 


1600 


93.79 


521.3 


464 


543.1 


90.98 


1595 


1590 


1585 


1580 


1619 


1614 


1609 


1604 


93.99 


520.2 


465 


541.9 


91.18 


1599 


1594 


1589 


1583 


1622 


1617 


1612 


1607 


94.19 


519.1 


466 


540.8 


91.37 


1602 


1597 


1592 


1587 


1626 


1621 


1616 


1611 


94.40 


518.0 


467 


539.6 


91.57 


1606 


1600 


1595 


1590 


1629 


1624 


1619 


1614 


94.60 


516.9 


468 


538.5 


91.77 


1609 


1604 


1599 


1594 


1633 


1628 


1623 


1617 


94.80 


515.7 


469 


537.3 


91.96 


1612 


1607 


1602 


1597 


1636 


1631 


1626 


1621 


95.00 


514.6 


470 


536.2 


92.16 


1616 


1611 


1606 


1600 


1640 


1635 
1638 


1630 
1633 


1624 
1628 


95.20 


513.5 


471 


535.0 


92.35 


1619 


1614 


1609 


1604 


1643 


95.40 


512.4 


472 


533.9 


92.55 


1622 


1618 


1612 


1607 


1647 


1642 


1636 


1631 


95.61 


511.3 


473 


532.8 


92.74 


1626 


1621 


1616 


1611 


1650 


1645 


1640 


1635 


95.81 


510.3 


474 


531.7 


92.94 


1630 


1625 


1619 


1614 


1654 


1649 
1652 


1643 
1647 


1638 
1642 


96.01 


509.2 


475 


530.5 


93.14 


1633 


1628 


1623 


1618 


1657 


96.21 


508.1 


476 


529.4 


93.33 


1636 


1631 


1626 


1621 


1661 


1655 


1650 


1645 


96.42 


507.1 


477 


528.3 


93.53 


1640 


1635 


1630 


1624 


1664 


1659 


1654 


1649 


96.62 


506.0 


478 


527.2 


93.73 


1643 


1638 


1633 


1628 


1668 


1662 


1657 


1652 


96.82 


504.9 


479 


526.1 


93.92 


1647 


1641 


1636 


1631 


1671 


1666 


1661 


1655 


97.02 


503.9 


480 


525.0 


94.12 


1650 


1645 


1640 


1635 


1675 


1669 


1664 


1659 


97.22 


502.8 


481 


523.9 


94.31 


1654 


1648 


1643 


1638 


1678 


1673 


1668 


1662 


97.43 


501.8 


482 


522.8 


94.51 


1657 


1652 


1647 


1641 


1682 


1676 


1671 


1666 


97.63 


500.8 


483 


521.7 


94.71 


1661 


1655 


1650 


1645 


1685 


1680 


1675 


1669 


97.83 


499.7 


484 


520.7 


94.90 


1664 


1659 


1654 


1648 


1688 


1683 


1678 


1673 


98.03 


498.7 


485 


519.6 


95.10 


1667 


1662 


1657 


1652 


1692 


1687 


1681 


1676 


98.24 


497.7 


486 


518.5 


95.30 


1671 


1666 


1660 


1655 


1695 


1690 


1685 


1680 


98.44 


496.6 


487 


517.5 


95.49 


1674 


1669 


1664 


1658 


1699 


1694 


1688 


1683 


98.64 


495.6 


488 


516.4 


95.69 


1678 
1681 


1672 
1676 


1667 
1671 


1662 


1702 


1697 


1692 


1686 


98.84 


494.6 


489 


515.3 


95.88 


1665 



iNUTJii: wnen using commn i, multiply 
well as by the key number. 

When using column 2, multiply or divide 
the key number. 



or divide (as the case may be) by 11, as 
(as the case may be) by 9, as well as by 



20 








TABLE A 


— Key Numbers 










12% 12X% 12X% 12%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


13% 


13^% 


13X% 


13%% 


1358 


1353 
1357 


1349 
1352 


1345 
1348 


80.85 


604.7 


400 


630.0 


78.43 


1340 
1344 
1347 


1336 
1339 
1343 


1332 
1335 
1338 


1327 


1361 


81.05 


603.2 


401 


628.4 


78.63 


1331 


1365 


1360 
1364 
1367 
1370 
1374 


1356 
1359 
1363 
1366 
1369 


1351 
1355 
1358 
1362 
1365 


81.26 


601.7 


402 


626.9 


78.82 


1334 


1368 


81.46 


600.2 


403 


625.3 


79.02 


1350 
1354 


1346 
1349 


1342 
1345 


1337 


1371 


81.66 


598.7 


404 


623.8 


79.22 


1341 


1375 


81.86 


597.2 


405 


622.2 


79.41 


1357 


1353 


1348 


1344 


1378 


82.07 


595.7 


406 


620.7 


79.61 


1360 


1356 


1352 


1347 


1382 


1377 
1381 


1373 
1376 


1368 
1372 


82.27 


594.3 


407 


619.2 


79.80 


1364 
1367 
1371 


1359 
1363 
1366 


1355 
1358 
1362 


1351 


1385 


82.47 


592.8 


408 


617.7 


80.00 


1354 


. 1388 


1384 


1379 


1375 


82.67 


591.4 


409 


616.1 


80.20 


1357 


1392 


1387 


1383 


1378 


82.87 


589.9 


410 


614.6 


80.39 


1374 
1377 


1369 
1373 


1365 
1368 


1360 


1395 


1391 


1386 


1382 


83.07 


588.5 


411 


613.1 


80.59 


1364 


1399 


1394 


1390 


1385 


83.28 


587.1 


412 


611.7 


80.79 


1381 


1376 


1372 


1367 


1402 


1397 


1393 


1388 


83.48 


585.6 


413 


610.2 


80.98 


1384 
1387 


1379 
1383 


1375 
1378 


1370 


1405 


1401 


1396 


1392 


83.68 


584.2 


414 


608.7 


81.18 


1374 


1409 


1404 


1400 


1395 


83.88 


582.8 


415 


607.2 


81.37 


1391 


1386 


1382 


1377 


1412 


1408 


1403 


1398 


84.09 


581.4 


416 


605.8 


81.57 


1394 


1389 


1385 


1380 


1415 


1411 


1406 


1402 


84.29 


580.0 


417 


604.3 


81.77 


1397 
1401 
1404 


1393 
1396 
1399 


1388 
1392 
1395 


1384 


1419 


1414 


1410 


1405 


84.49 


578.6 


418 


602.9 


81.96 


1387 


1422 


1418 


1413 


1409 


84.69 


577.2 


419 


601.4 


82.16 


1390 


1426 


1421 


1416 


1412 


84.89 


575.9 


420 


600.0 


82.35 


1407 


1403 


1398 


1394 


1429 


1425 


1420 


1415 


85.10 


574.5 


421 


598.6 


82.55 


1411 


1406 


1402 


1397 


1432 


1428 


1423 


1419 


85.30 


573.1 


422 


597.1 


82.74 


1414 


1409 


1405 


1400 


1436 


1431 


1427 


1422 


85.50 


571.8 


423 


595.7 


82.94 


1417 


1413 


1408 


1404 


1439 


1435 


1430 


1425 


85.70 


570.5 


424 


594.3 


83.14 


1421 


1416 


1412 


1407 


1443 


1438 


1433 


1429 


85.91 


569.1 


425 


592.9 


83.33 


1424 
1427 
1431 
1434 
1438 


1420 
1423 
1426 
1430 
1433 


1415 
1418 
1422 
1425 
1428 


1410 


1446 


1441 


1437 


1432 


86.11 


567.8 


426 


591.5 


83.53 


1414 


1449 


1445 


1440 


1435 


86.31 


566.4 


427 


590.2 


83.73 


1417 


1453 


1448 


1443 


1439 


86.51 


565.1 


428 


588.8 


83.92 


1420 


1456 


1452 


1447 


1442 


86.71 


563.8 


429 


587.4 


84.12 


1424 


1460 


1455 


1450 


1446 


86.92 


562.5 


430 


586.0 


84.31 


1441 


1436 


1432 


1427 


1463 


1458 


1454 


1449 


87.12 


561.2 


431 


584.7 


84.51 


1444 


1440 


1435 


1430 


1466 


1462 


1457 


1452 


87.32 


559.9 


432 


583.3 


84.71 


1448 


1443 


1438 


1433 


1470 


1465 


1460 


1456 


87.52 


558.6 


433 


582.0 


84.90 


1451 


1446 


1442 


1437 


1473 


1468 


1464 


1459 


87.72 


557.3 


434 


580.6 


85.10 


1454 

1458 


1450 
1453 


1445 
1448 


1440 


1477 


1472 


1467 


1462 


87.93 


556.0 


435 


579.3 


85.29 


1443 


1480 


1475 


1470 


1466 


88.13 


554.7 


436 


578.0 


85.49 


1461 


1456 


1452 


1447 


1483 


1479 


1474 


1469 


88.33 


553.5 


437 


576.7 


85.69 


1464 


1460 


1455 


1450 


1487 


1482 


1477 


1472 


88.53 


552.2 


438 


575.3 


85.88 


1468 


1463 


1458 


1453 


1490 


1485 


1481 


1476 


88.73 


550.9 


439 


574.0 


86.08 


1471 


1466 


1462 


1457 


1494 


1489 


1484 


1479 


88.94 


549.7 


440 


572.7 


86.27 


1474 


1470 


1465 


1460 


1497 


1492 


1487 


1483 


89.14 


548.4 


441 


571.4 


86.47 


1478 


1473 


1468 


1463 


1500 


1495 


1491 


1486 


89.34 


547.2 


442 


570.1 


86.67 


1481 


1476 


1472 


1467 


1504 


1499 


1494 


1489 


89.54 


546.0 


443 


568.8 


86.86 


1484 


1480 


1475 


1470 


1507 


1502 


1497 


1493 


89.74 


544.7 


444 


567.6 


87.06 


1488 


1483 


1478 


1473 



NOTE: When using column 1, multiply or divide (as the case may he) hy 11, as 
well as hy the key numher. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 











TABLE A— Key Numbers 








21 


12% 12>i% 12X% 12%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


13% 


13%% 13% % 13%% 


1511 


1506 


1501 


1496 


89.95 


543.5 


445 


566.3 


87.25 


1491 


1486 


1482 


1477 


1514 


1509 
1512 
1516 
1519 
1523 


1504 
1508 
1511 
1514 
1518 


1499 
1503 
1506 
1509 
1513 


90.15 


542.3 


446 


565.0 


87.45 


1494 


1490 


1485 


1480 


1517 


90.35 


541.1 


447 


563.8 


87.65 


1498 


1493 


1488 


1483 


1521 


90.55 


539.9 


448 


562.5 


87.84 


1501 


1496 


1491 


1487 


1524 


90.76 


538.7 


449 


561.3 


88.04 


1505 


1500 


1495 


1490 


1527 


90.96 


537.5 


450 


560.0 


88.23 


1508 


1503 


1498 


1493 


1531 


1526 


1521 


1516 


91.16 


536.3 


451 


558.8 


88.43 


1511 


1506 


1501 


1497 


1534 


1529 


1524 


1520 


91.36 


535.1 


452 


557.5 


88.63 


1515 


1510 


1505 


1500 


1538 


1533 


1528 


1523 


91.56 


533.9 


453 


556.3 


88.82 


1518 


1513 


1508 


1503 


1541 


1536 


1531 


1526 


91.77 


532.7 


454 


555.1 


89.02 


1521 


1516 


1511 


1507 


1544 


1540 


1535 


1530 


91.97 


531.6 


455 


553.8 


89.22 


1525 


1520 


1515 


1510 


1548 


1543 


1538 


1533 


92.17 


530.4 


456 


552.6 


89.41 
89.61 


1528 


1523 


1518 


1513 


1551 


1546 


1541 


1536 


92.37 


529.2 


457 


551.4 


1531 


1526 


1521 


1516 


1555 


1550 
1553 
1556 
1560 


1545 
1548 
1551 
1555 


1540 
1543 
1546 
1550 


92.58 


528.1 


458 


550.2 


89.80 


1535 
1538 
1541 
1545 
1548 
1551 
1555 
1558 
1562 
1565 
1568 
1572 
1575 
1578 
1582 
1585 


1530 
1533 
1536 
1540 
1543 
1546 
1550 
1553 
1556 
1560 
1563 
1566 
1570 
1573 
1576 
1580 


1525 
1528 
1531 
1535 
1538 
1541 
1545 
1548 
1551 
1555 
1558 
1561 
1565 
1568 
1571 
1575 


1520 


1558 


92.78 


526.9 


459 


549.0 


90.00 


1523 


1561 


92.98 


525.8 


460 


547.8 


90.20 


1526 


1565 


93.18 


524.7 


461 


545.6 


90.39 


1530 


1568 


1563 


1558 


1553 


93.38 


523.6 


462 


545.4 


90.59 


1533 


1572 


1567 


1562 


1556 


93.59 


522.5 


463 


544.3 


90.78 


1536 


1575 


1570 


1565 


1560 


93.79 


521.3 


464 


543.1 


90.98 


1540 


1578 


1573 


1568 


1563 


93.99 


520.2 


465 


541.9 


91.18 


1543 


1582 


1577 
1580 


1572 
1575 


1567 
1570 


94.19 


519.1 


466 


540.8 


91.37 


1546 


1585 


94.40 


518.0 


467 


539.6 


91.57 


1550 


1589 


1584 
1587 
1590 
1594 


1578 

1582 

1585 

T588 


1573 
1577 
1580 
1583 


94.60 


516.9 


468 


538.5 


91.77 


1553 


1592 


94.80 


515.7 


469 


537.3 


91.96 


1556 


1595 


95.00 


514.6 


470 


536.2 


92.16 


1560 


1599 


95.20 


513.5 


471 


535.0 


92.35 


1563 


1602 


1597 
1600 
1604 
1607 


1592 
1595 
1598 
1602 


1587 
1590 
1593 
1597 


95.40 


512.4 


472 


533.9 


92.55 


1566 


1606 


95.61 


511.3 


473 


532.8 


92.74 
""92794" 


1570 


1609 


95.81 


510.3 


474 


531.7 


1588 
1592 
1595 
1598 
1602 
1605 
1608 
1612 
1615 
1619 
1622 
1625 
1629 
1632 
1635 
1639 


1583 
1586 
1590 
1593 
1597 
1600 
1603 
1607 
1610 
1613 
1617 
1620 
1623 
1627 
1630 
1633 


1578 
1581 
1585 
1588 
1591 
1595 
1598 
1601 
1605 
1608 
1611 
1615 
1618 
1621 
.1625 
1628 


1573 


1612 


96.01 


509.2 


475 


530.5 


93.14 


1576 


1616 


1611 


1605 


1600 


96.21 


508.1 


476 


529.4 


93.33 


1580 


1619 


1614 


1609 


1604 


96.42 


507.1 


477 


528.3 


93.53 


1583 


1623 


1617 
1621 
1624 


1612 
1615 
1619 


1607 
1610 
1614 


96.62 


506.0 


478 


527.2 


93.73 


1586 


1626 


96.82 


504.9 


479 


526.1 


93.92 


1589 


1629 


97.02 


503.9 


480 


525.0 


94.12 


1593 


1633 


1627 
1631 


1622 
1626 


1617 
1620 


97.22 


502.8 


481 


523.9 


94.31 


1596 


1636 


97.43 


501.8 


482 


522.8 


94.51 


1599 


1640 


1634 


1629 


1624 


97.63 


500.8 


483 


521.7 


94.71 


1603 


1643 


1638 


1632 


1627 


97.83 


499.7 


484 


520.7 


94.90 


1606 


1646 


1641 


1636 


1630 


98.03 


498.7 


485 


519.6 


95.10 


1609 


1650 


1644 


1639 


1634 


98.24 


497.7 


486 


518.5 


95.30 


1613 


1653 


1648 


1642 


1637 


98.44 


496.6 


487 


517.5 


95.49 


1616 


1656 


1651 


1646 


1640 


98.64 


495.6 


488 


516.4 


95.69 


1619 


1660 


1655 


1649 


1644 


98.84 


494.6 


489 


515.3 


95.88 


1623 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



22 








TABLE A— Key Numbers 










14% 14^% 14X% 14%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


15% 


15X% 


15X% 


15%% 


1323 


1319 
1322 
1325 
1329 
1332 
1335 


1314 
1318 
1321 
1324 
1327 
1331 


1310 
1313 
1316 
1320 
1323 
1326 


80.85 


604.7 


400 


630.0 


78.43 


1306 


1301 


1297 


1293 


1326 


81.05 


603.2 


401 


628.4 


78.63 


1309 


1304 


1300 


1296 


1330 


81.26 


601.7 


402 


626.9 


78.82 


1312 


1308 


1303 


1299 


1333 


81.46 


600.2 


403 


625.3 


79.02 


1315 


1311 


1307 


1302 


1336 


81.66 


598.7 


404 


623.8 


79.22 


1319 


1314 


1310 


1305 


1340 


81.86 


597.2 


405 


622.2 


79.41 


1322 


1317 


1313 


1309 


1343 


1338 


1334 


1330 


82.07 


595.7 


406 


620.7 


79.61 


1325 


1321 


1316 


1312 


1346 


1342 
1345 
1348 


1337 
1341 
1344 


1333 
1336 
1339 


82.27 


594.3 


407 


619.2 


79.80 


1328 
1332 
1335' 


1324 
1327 


1320 
1323 


1315 


1349 


82.47 


592.8 


408 


617.7 


80.00 


1318 


1353 


82.67 


591.4 


409 


616.1 


80.20 


1330 


1326 


1322 


1356 


1352 
1355 


1347 
1350 


1343 
1346 


82.87 


589.9 


410 


614.6 


80.39 


1338 
1341 
1345 


1334 
1337 
1340 


1329 
1332 
1336 


1325 


1359 


83.07 


588.5 


411 


613.1 


80.59 


1328 


1363 


1358 


1354 


1349 


83.28 


587.1 


412 


611.7 


80.79 


1331 


1366 


1361 


1357 


1352 


83.48 


585.6 


413 


610.2 


80.98 


1348 


1343 


1339 


1334 


1369 


1365 


1360 


1356 


83.68 


584.2 


414 


608.7 


81.18 


1351 
1355 


1347 
1350 


1342 
1345 


1338 


1373 


1368 


1363 


1359 


83.88 


582.8 


415 


607.2 


81.37 


1341 


1376 


1371 


1367 


1362 


84.09 


581.4 


416 


605.8 


81.57 


1358 
1361 
1364 
1368 
1371 
1374 
1377 
1381 


1353 
1356 
1360 
1363 
1366 
1369 
1373 
1376 


1349 
1352 
1355 
1358 
1362 
1365 
1368 
1371 


1344 


1379 


1375 


1370 


1366 


84.29 


580.0 


417 


604.3 


81.77 


1347 


1382 


1378 
1381 


1373 
1377 


1369 
1372 


84.49 


578.6 


418 


602.9 


81.96 


1351 


1386 


84.69 


577.2 


419 


601.4 


82.16 


1354 


1389 


1385 


1380 


1375 


84.89 


575.9 


420 


600.0 


82.35 


1357 


1392 


1388 


1383 


1379 


85.10 


574.5 


421 


598.6 


82.55 


1360 


1396 


1391 


1386 


1382 


85.30 


573.1 


422 


597.1 


82.74 


1364 


1399 


1394 


1390 


1385 


85.50 


571.8 


423 


595.7 


82.94 


1367 


1402 


1398 


1393 


1388 


85.70 


570.5 


424 


594.3 


83.14 


1384 
1387 
1390 


1379 
1383 
1386 


1375 
1378 
1381 


1370 


1406 


1401 
1404 


1396 
1400 


1392 
1395 


85.91 


569.1 


425 


592.9 


83.33 


1373 


1409 


86.11 


567.8 


426 


591.5 


83.53 


1377 


1412 


1408 


1403 


1398 


86.31 


566.4 


427 


590.2 


83.73 


1394 
1397 
1400 
1403 
1407 
1410 


1389 
1392 
1396 
1399 
1402 
1405 


1384 
1388 
1391 
1394 
1397 
1401 


1380 


1416 


1411 
1414 
1418 


1406 
1410 
1413 


1402 
1405 
1408 


86.51 


565.1 


428 


588.8 


83.92 


1383 


1419 


86.71 


563.8 


429 


587.4 


84.12 


1386 


1422 


86.92 


562.5 


430 


586.0 


84.31 


1389 


1425 


1421 


1416 


1411 


87.12 


561.2 


431 


584.7 


84.51 


1393 


1429 


1424 


1419 


1415 


87.32 


559.9 


432 


583.3 


84.71 


1396 


1432 


1427 


1423 


1418 


87.52 


558.6 


433 


582.0 


84.90 


1413 
1416 
1420 


1409 
1412 
1415 


1404 
1407 
1410 


1399 


1435 


1431 


1426 


1421 


87.72 


557.3 


434 


580.6 


85.10 


1402 


1439 


1434 


1429 


1424 


87.93 


556.0 


435 


579.3 


85.29 


1406 


1442 


1437 
1441 


1433 
1436 


1428 
1431 


88.13 


554.7 


436 


578.0 


85.49 


1423 
1426 
1430 
1433 
1436 
1439 
1443 


1418 
1422 
1425 
1428 
1431 
1435 
1438 


1414 
1417 
1420 
1423 
1427 
1430 
1433 


1409 


1445 


88.33 


553.5 


437 


576.7 


85.69 


1412 


1449 


1444 
1447 


1439 
1442 


1434 
1438 


88.53 


552.2 


438 


575.3 


85.88 


1415 


1452 


88.73 


550.9 


439 


574.0 


86.08 


1418 


1455 


1450 
1454 


1446 
1449 


1441 

1444 


88.94 


549.7 


440 


572.7 


86.27 


1422 


1459 


89.14 


548.4 


441 


571.4 


86.47 


1425 


1462 


1457 


1452 


1447 


89.34 


547.2 


442 


570.1 


86.67 


1428 


1465 


1460. 


1456 


1451 


89.54 


546.0 


443 


568.8 


86.86 


1446 


1441 


1436 


1431 


1469 


1464 


1459 


1454 


89.74 


544.7 


444 


567.6 


87.06 


1449 


1444 


1440 


1435 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 











TABLE A 


— Key Numbers 








23 


14% 14X% 14X% 14%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


STG. AT 
25.20 


5 

STG. AT 
20,40 


15% 


IdX'/o 15X% 15%% 


1472 


1467 


1462 


1457 


89.95 


543.5 


445 


566.3 


87.25 


1452 


1448 


1443 


1438 


1475 


1470 


1465 


1461 


90.15 


542.3 


446 


565.0 


87.45 


1456 
1459 


1451 
1454 


1446 
1449 


1441 


1478 


1474 


1469 


1464 


90.35 


541.1 


447 


563.8 


87.65 


1444 


1482 


1477 


1472 


1467 


90.55 


539.9 


448 


562.5 


87.84 


1462 


1457 


1452 


1448 


1485 


1480 
1483 


1475 

1479 


1470 
1474 


90.76 


538.7 


449 


561.3 


88.04 


1465 
1469 


1461 

1464 


1456 
1459 


1451 


1488 


90.96 


537.5 


450 


560.0 


88.23 


1454 


1492 


1487 


1482 


1477 


91.16 


536.3 


451 


558.8 


88.43 


1472 


1467 


1462 


1457 


1495 


1490 


1485 


1480 


91.36 


535.1 


452 


557.5 


88.63 


1475 


1470 


1465 


1461 


1498 


1493 


1488 


1483 


91.56 


533.9 


453 


556.3 


88.82 


1479 


U74: 


1469 


1464 


1502 


1497 


1492 


1487 


91.77 


532.7 


454 


555.1 


89.02 


1482 


1477 


1472 


1467 


1505 


1500 


1495 


1490 


91.97 


531.6 


455 


553.8 


89.22 


1485 


1480 


1475 


1470 


1508 


1503 


1498 


1493 


92.17 


530.4 


456 


552.6 


89.41 


1488 
1492 
1495 
1498 


1483 
1487 
1490 
1493 


1478 
1482 
1485 
1488 


1473 


1511 


1507 


1502 


1497 


92.37 


529.2 


457 


551.4 


89.61 


1477 


1515 


1510 


1505 


1500 


92.58 


528.1 


458 


550.2 


89.80 


1480 


1518 


1513 


1508 


1503 


92.78 


526.9 


459 


549.0 


90.00 


1483 


1521 


1516 
1520 


1511 
1515 


1506 
1510 


92.98 


525.8 


460 


547.8 


90.20 


1501 


1496 


1491 


1486 


1525 


93.18 


524.7 


461 


546.6 


90.39 


1505 
1508 
1511 
1514 
1518 
1521 
1524 
1528 
1531 
1534 
1537 
1541 
1544 
1547 
1550 
1554 
1557 
1560 
1563 
1567 
1570 
1573 
1576 


1500 
1503 
1506 
1509 
1513 
1516 
1519 
1522 
1526 
1529 
1532 
1535 
1539 
1542 
1545 
1548 
1552 
1555 
1558 
1561 
1565 
1568 
1571 


1495 
1498 
1501 
1504 
1508 
1511 
1514 
1517 
1521 
1524 
1527 
1530 
1534 
1537 
1540 
1543 
1547 
1550 
1553 
1556 
1559 
1563 
1566 


1490 


1528 


1523 


1518 


1513 


93.38 


523.6 


462 


545.4 


90.59 


1493 


1531 


1526 


1521 


1516 


93.59 


522.5 


463 


544.3 


90.78 


1496 


1535 


1530 


1525 


1519 


93.79 


521.3 


464 


543.1 


90.98 


1499 


1538 


1533 


1528 


1523 


93.99 


520.2 


465 


541.9 


91.18 


1503 


1541 


1536 


1531 


1526 


94.19 


519.1 


466 


540.8 


91.37 


1506 


1545 


1540 


1534 


1529 


94.40 


518.0 


467 


539.6 


91.57 


1509 


1548 


1543 


1538 


1533 


94.60 


516.9 


468 


538.5 


91.77 


1512 


1551 


1546 


1541 


1536 


94.80 


515.7 


469 


537.3 


91.96 


1515 


1554 


1549 


1544 


1539 


95.00 


514.6 


470 


536.2 


92.16 


1519 


1558 


1553 


1548 


1542 


95.20 


513.5 


471 


535.0 


92.35 


1522 


1561 


1556 


1551 


1546 


95.40 


512.4 


472 


533.9 


92.55 


1525 


1564 


1559 


1554 


1549 


95.61 


511.3 


473 


532.8 


92.74 


1528 


1568 


1563 


1557 


1552 


95.81 


510.3 


474 


531.7 


92.94 


1532 


1571 


1566 


1561 


1556 


96.01 


509.2 


475 


530.5 


93.14 


1535 


1574 


1569 


1564 


1559 


96.21 


508.1 


476 


529.4 


93.33 


1538 


1578 


1572 


1567 


1562 


96.42 


507.1 


477 


528.3 


93.53 


1541 


1581 


1576 


1571 


1565 


96.62 


506.0 


478 


527.2 


93.73 


1545 


1584 


1579 


1574 


1569 


96.82 


504.9 


479 


526.1 


93.92 


1548 


1588 


1582 


1577 


1572 


97.02 


503.9 


480 


525.0 


94.12 


1551 


1591 


1586 
1589 


1580 
1584 


1575 
1578 


97.22 


502.8 


481 


523.9 


94.31 


1554 


1594 


97.43 


501.8 


482 


522.8 


94.51 


1557 


1597 


1592 
1596 


1587 
1590 


1582 
1585 


97.63 


500.8 


483 


521.7 


94.71 


1561 


1601 


97.83 


499.7 


484 


520.7 


94.90 


1580 
1583 
1586 
1589 
1593 
1596 


1574 
1578 
1581 
1584 
1587 
1591 


1569 
1572 
1576 
1579 
1582 
1585 


1564 


1604 


1599 
1602 


1594 
1597 


1588 
1592 


98.03 


498.7 


485 


519.6 


95.10 


1567 


1607 


98.24 


497.7 


486 


518.5 


95.30 


1570 


1611 


1605 


1600 


1595 


98.44 


496.6 


487 


517.5 


95.49 


1574 


1614 


1609 


1603 


1598 


98.64 


495.6 


488 


516.4 


95.69 


1577 


1617 


1612 


1607 


1601 


98.84 


494.6 


489 


515.3 


95.88 


1580 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



24 



TABLE A— Key Numbers 



16% IQXfo 16X% 16%% 


1 
MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


17% 


17>i% 17X% 


17%% 


1288 


1284 


1279 


1275 


80.85 


604.7 


400 


630.0 


78.43 


1271 


1266 


1262 


1258 


1291 


1287 


1283 


1278 


81.05 


603.2 


401 


628.4 


78.63 


1274 


1270 


1265 


1261 


1295 


1290 


1286 


1281 


81.26 


601.7 


402 


626.9 


78.82 


1277 


1273 


1268 


1264 


1298 


1293 


1289 


1285 


81.46 


600.2 


403 


625.3 


79.02 


1280 


1276 


1272 


1267 


1301 


1297 


1292 


1288 


81.66 


598.7 


404 


623.8 


79.22 


1283 


1279 


1275 


1270 


1304 


1300 


1295 


1291 


81.86 


597.2 


405 


622.2 


79.41 


1287 


1282 


1278 


1278 


1307 


1303 


1299 


1294 


82.07 


595.7 


406 


620.7 


79.61 


1290 


1285 


1281 


1277 


1311 


1306 


1302 


1297 


82.27 


594.3 


407 


619.2 


79.80 


1293 


1289 


1284 


1280 


1314 


1309 


1305 


1301 


82.47 


592.8 


408 


617.7 


80.00 


1296 


1292 


1287 


1283 


1317 


1313 


1308 


1304 


82.67 


591.4 


409 


616.1 


80.20 


1299 


1295 


1290 


1286 


1320 


1316 


1311 


1307 


82.87 


589.9 


410 


614.6 


80.39 


1302 


1298 


1294 


1289 


1324 


1319 


1315 


1310 


83.07 


588.5 


411 


613.1 


80.59 


1306 


1301 


1297 


1292 


1327 


1322 


1318 


1313 


83.28 


587.1 


412 


611.7 


80.79 


1309 


1304 


1300 


1295 


1330 


1326 


1321 


1317 


83.48 


585.6 


413 


610.2 


80.98 


1312 
1315 
1318 


1308 
1311 
1314 


1303 
1306 
1309 


1299 


1333 


1329 


1324 


1320 


83.68 


584.2 


414 


608.7 


81.18 


1802 


1336 


1332 


1327 


1823 


83.88 


582.8 


415 


607.2 


81.37 


1805 


1340 


1335 


1331 


1326 


84.09 


581.4 


416 


605.8 


81.57 


1322 


1317 


1313 


1308 


1343 


1338 
1342 


1334 
1337 


1329 
1332 


84.29 


580.0 


417 


604.3 


81.77 


1325 


1320 


1316 


1311 


1346 


84.49 


578.6 


418 


602.9 


81.96 


1328 
1331 
1334 
1337 
1341 


1323 
1826 
1380 
1333 
1336 


1319 
1322 
1325 
1328 
1331 


1314 


1349 


1345 


1340 


1336 


84.69 


577.2 


419 


601.4 


82.16 


1317 


1353 


1348 


1343 


1339 


84.89 


575.9 


420 


600.0 


82.35 


1320 


1356 


1351 


1347 


1342 


85.10 


574.5 


421 


598.6 


82.55 


1324 


1359 


1354 


1350 


1345 


85.30 


573.1 


422 


597.1 


82.74 


1327 


1362 


1358 


1353 


1348 


85.50 


571.8 


423 


595.7 


82.94 


1344 


1339 


1335 


1330 


1365 


1361 


1356 


1352 


85.70 


570.5 


424 


594.3 


83.14 


1347 
1350 
1353 


1342 
1346 
1349 


1338 
1341 

1344 


1338 


1369 


1364 


1359 


1355 


85.91 


569.1 


425 


592.9 


83.33 


1886 


1372 


1367 


1363 


1358 


86.11 


567.8 


426 


591.5 


83.53 


1339 


1375 


1370 


1366 


1361 


86.31 


566.4 


427 


590.2 


83.73 


1357 
1360 
1363 


1352 
1355 
1358 


1847 
1350 
1354 


1342 


1378 


1374 


1369 


1364 


86.51 


565.1 


428 


588.8 


83.92 


1346 


1382 


1377 


1372 


1368 


86.71 


563.8 


429 


587.4 


84.12 


1849 


1385 


1380 


1375 


1371 


86.92 


562.5 


430 


586.0 


84.31 


1366 


1361 


1357 


1352 


1388 


1383 


1379 


1374 


87.12 


561.2 


431 


584.7 


84.51 


1369 


1365 


1360 


1355 


1391 


1386 


1382 


1377 


87.32 


559.9 


432 


583.3 


84.71 


1372 


1368 


1363 


1858 


1394 


1390 


1385 


1380 


87.52 


558.6 


433 


582.0 


84.90- 


1376 


1371 


1366 


1361 


1398 


1393 


1388 


1383 


87.72 


557.3 


434 


580.6 


85.10 


1379 


1374 


1369 


1365 


1401 


1396 


1391 


1387 


87.93 


556.0 


435 


579.3 


85.29 


1382 


1377 


1372 


1368 


1404 


1399 
1403 


1395 
1398 


1390 
1393 


88.13 


554.7 


436 


578.0 


85.49 


1385 


1380 


1376 


1871 


1407 


88.33 


553.5 


437 


576.7 


85.69 


1388 


1384 


1379 


1374 


1411 


1406 


1401 


1396 


88.53 


552.2 


438 


575.3 


85.88 


1391 


1387 


1882 


1377 


1414 


1409 


1404 


1399 


88.73 


550.9 


439 


574.0 


86.08 


1395 


1390 


1885 


1380 


1417 


1412 


1407 


1403 


88.94 


549.7 


440 


572.7 


86.27 


1398 


1393 


1388 


1888 


1420 


1415 


1411 


1406 


89.14 


548.4 


441 


571.4 


86.47 


1401 


1396 


1391 


1887 


1423 


1419 


1414 


1409 


89.34 


547.2 


442 


570.1 


86.67 


1404 


1399 


1395 


1390 


1427 


1422 


1417 


1412 


89.54 


546.0 


443 


568.8 


86.86 


1407 


1403 


1898 


1393 


1430 


1425 


1420 


1415 


89.74 


544.7 


444 


567.6 


87.06 


1411 


1406 


1401 


1396 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



TABLE A— Key Numbers 



25 



16% 16^% 16X% 16%% 


1 
MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


1 17% \iy^% 


17%% 


17%% 


1433 


1428 


1423 


1419 


89.95 


543.5 


445 


566.3 


87.25 


1414 
1417 


1409 
1412 


1404 
1407 


1399 


1436 


1431 
1435 


1427 
1430 


1422 
'1I25~ 


90.15 


542.3 


446 


565.0 


87.45 


1402 


1439 


90.35 
90.55 


541.1 


447 


563.8 


87.65 


1420 


1415 


1410 


1405 


1443 


1438 


1433 


1428 


539.9 


448 


562.5 


87.84 


1423 


1418 


1413 


1409 


1446 


1441 


1436 


1431 


90.76 


538.7 


449 


561.3 


88.04 


1426 


1422 


1417 


1412 


1449 


1444 


1439 


1434 


90.96 


537.5 


450 


560.0 


88.23 


1430 


1425 


1420 


1415 


1452 


1447 


1443 


1438 


91.16 


536.3 


451 


558.8 


88.43 


1433 


1428 


1423 


1418 


1456 


1451 


1446 


1441 


91.36 


535.1 


452 


557.5 


88.63 


1436 
1439 


1431 
1434 


1426 
1429 


1421 


1459 


1454 


1449 


1444 


91.56 


533.9 


453 


556.3 


88.82 


1424 


1462 


1457 


1452 


1447 


91.77 


532.7 


454 


555.1 


89.02 


1442 
1445 


1437 
1441 


1432 
1436 


1427 


1465 


1460 


1455 


1450 


91.97 


531.6 


455 


553.8 


89.22 


1431 


1468 


1464 


1459 


1454 


92.17 


530.4 


456 


552.6 


89.41 


1449 
~f452~ 
"T455~ 

1458 


1444 

"1447" 

1450 

1453 


1439 
1442 
1445 
1448 


1434 


1472 


1467 


1462 


1457 


92.37 


529.2 


457 


551.4 


89.61 


1437 


1475 


1470 


1465 


1460 


92.58 


528.1 


458 


550.2 


89.80 


1440 


1478 


1473 


1468 


1463 


92.78 


526.9 


459 


549.0 


90.00 


1443 


1481 


1476 


1471 


1466 


92.98 


525.8 


460 


547.8 


90.20 


1461 
"1465" 


1456 
"T460 


1451 

"145"5"~ 


1446 


1485 


1480 


1475 


1470 


93.18 


524.7 


461 


546.6 


90.39 


1449 


1488 


1483 


1478 


1473 


93.38 


523.6 


462 


545.4 


90.59 


1468 


1463 


1458 


1453 


1491 


1486 


1481 


1476 


93.59 


522.5 


463 


544.3 


90.78 


1471 


1466 


1461 


1456 


1494 


1489 


1484 


1479 


93.79 


521.3 


464 


543.1 


90.98 


1474 


1469 


1464 


1459 


1497 


1492 


1487 


1482 


93.99 


520.2 


465 


541.9 


91.18 


1477 


1472 


1467 


1462 


1501 


1496 


1491 


1485 


94.19 


519.1 


466 


540.8 


91.37 


1480 


1475 


1470 


1465 


1504 


1499 
1502 


1494 
1497 


1489 
1492 


94.40 


518.0 


467 


539.6 


91.57 


1484 


1479 


1473 


1468 


1507 


94.60 


516.9 


468 


538.5 


91.77 


1487 


1482 


1477 


1471 


1510 


1505 


1500 


1495 


94.80 


515.7 


469 


537.3 


91.96 


1490 


1485 


1480 


1475 


1514 


1508 


1503 


1498 


95.00 


514.6 


470 


536.2 


92.16 


1493 


1488 


1483 


1478 


1517 


1512 


1507 


1501 


95.20 


513.5 


471 


535.0 


92.35 


1496 


1491 


1486 


1481 


1520 


1515 


1510 


1505 


95.40 


512.4 


472 


533.9 


92.55 


1499 


1494 


1489 


1484 


1523 


1518 


1513 


1508 


95.61 


511.3 


473 


532.8 


92.74 


1503 


1497 


1492 


1487 


1526 


1521 


1516 


1511 


95.81 


510.3 


474 


531.7 


92.94 


1506 


1501 


1496 


1490 


1530 


1525 


1519 


1514 


95.01 


509.2 


475 


530.5 


93.14 


1509 


1504 


1499 


1493 


1533 


1528 
1531 


1523 
1526 


1517 
1521 


96.21 


508.1 


476 


529.4 


93.33 


1512 
~1515~ 


1507 
1510 


1502 
1505 


1497 


1536 


96.42 


507.1 


477 


528.3 


93.53 


1500 


1539 


1534 


1529 


1524 


96.62 


506.0 


478 


527.2 


93.73 


1519 


1513 


1508 


1503 


1543 


1537 


1532 


1527 


96.82 , 


504.9 


479 


526.1 


93.92 


1522 


1516 


1511 


1506 


1546 


1541 


1535 


1530 


97.02 


503.9 


480 


525.0 


94.12 


1525 


1520 


1514 


1509 


1549 


1544 


1539 


1533 


97.22 


502.8 


481 


523.9 


94.31 


1528 


1523 


1518 


1512 


1552 


1547 


1542 


1537 


97.43 


501.8 


482 


522.8 


94.51 


1531 


1526 


1521 


1515 


1555 


1550 


1545 


1540 


97.63 


500.8 


483 


521.7 


94.71 


1534 


1529 


1524 


1519 


1559 


1553 
1557 


1548 
1551 


1543 
1546 


97.83 


499.7 


484 


520.7 
519.6 


94.90 
""95T0~ 


1538 


1532 


1527 


1522 


1562 


98.03 


498.7 


485 


1541 


1535 


1530 


1525 


1565 


1560 


1555 


1549 


98.24 


497.7 


486 


518.5 


95.30 


1544 


1539 


1533 


1528 


1568 


1563 


1558 


1552 


98.44 


496.6 


487 


517.5 


95.49 
"95769 


1547 


1542 


1537 


1531 


1572 


1566 


1561 


1556 


98.64 


495.6 


488 


516.4 


1550 


1545 


1540 


1534 


1575 


1569 


1564 


1559 


98.84 


494.6 


489 


515.3 


95.88 


1553 


1548 


1543 


1538 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



26 








TABLE A— Key Numbers 










18% 18^% 18X% 18%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STG. AT 
20.40 


19% 


I9}i% 


19X% 


19%% 


1253 


1249 


1245 


1240 


80.85 


604.7 


400 


630.0 


78.43 


1236 


1232 


1227 


1223 


1256 


1252 


1248 


1243 


81.05 


603.2 


401 


628.4 


78.63 


1289 
1242 


1235 
1238 


1230 
1233 


1226 


1260 


1255 


1251 


1246 


81.26 


601.7 


402 


626.9 


78.82 


1229 


1263 


1258 


1254 


1250 


81.46 


600.2 


403 


625.3 


79.02 


1245 


1241 


1236 


1232 


1266 


1261 


1257 


1253 


81.66 


598.7 


404 


623.8 


79.22 


1248 
1251 
1254 


1244 
1247 
1250 


1240 
1243 
1246 


1235 


1269 


1265 


1260 


1256 


81.85 


597.2 


405 


622.2 


79.41 


1238 


1272 


1268 


1263 


1259 


82.07 


595.7 


406 


620.7 


79.61 


1241 


1275 


1271 


1266 


1262 


82.27 


594.3 


407 


619.2 


79.80 


1258 
1261 
1264 


1253 

1256 
1259 


1249 
1252 
1255 


1244 


1278 


1274 


1270 


1265 


82.47 


592.8 


408 


617.7 

"616. r 


80.00 
80.20 


1247 


1282 


1277 


1273 


1268 


82.67 


591.4 


409 


1250 


1285 


1280 


1276 


1271 


82.87 


589.9 


410 


614.6 


80.39 
~80:59' 
"80:79" 


1267 
1270 
1273 


1262 
1265 
1269 


1258 
1261 
1264 


1253 


1288 


1283 


1279 


1274 


83.07 


588.5 


411 


613.1 


1256 


1291 


1286 


1282 


1277 


83.28 


587.1 


412 


611.7 


1260 


1294 


1290 


1285 


1281 


83.48 


585.6 


413 


610.2 


80.98 


1276 
1279 
1282 
1285 


1272 
1275 
1278 
1281 


1267 
1270 
1273 
1276 


1263 


1297 


1293 


1288 


1284 


83.68 


584.2 


414 


608.7 


81.18 


1266 


1300 


1296 


1291 


1287 


83.88 


582.8 


415 


607.2 


81.37 


1269 


1303 


1299 


1294 


1290 


84.09 


581.4 


416 


605.8 


81.57 


1272 


1307 


1302 


1297 


1293 


84.29 


580.0 


417 


604.3 


81.77 


1288 
1292 
1295 
1298 
1301 


1284 
1287 
1290 
1293 
1296 


1279 
1282 
1285 
1289 
1292 


1275 


1310 


1305 


1301 


1296 


84.49 


578.6 


418 


602.9 


81.96 


1278 


1313 


1308 


1304 


1299 


84.69 


577.2 


419 


601.4 


82.16 


1281 


1316 


1311 


1307 


1302 


84.89 


575.9 


420 


600.0 


82.35 


1284 


1319 


1314 


1310 


1305 


85.10 


574.5 


421 


598.6 


82.55 


1287 


1322 


1318 


1313 


1308 


85.30 


573.1 


422 


597.1 


82.74 


1304 


1299 


1295 


1290 


1325 


1321 


1316 


1311 


85.50 


571.8 


423 


595.7 


82.94 


1307 
1310 


1302 
1305 


1298 
1301 


1293 


1329 


1324 


1319 


1315 


85.70 


570.5 


424 


594.3 


83.14 


1296 


1332 


1327 


1322 


1318 


85.91 


569.1 


425 


592.9 


83.33 


1313 
1316 


1308 
1312 


1304 
1307 


1299 


1335 


1330 


1325 


1321 


85.11 


567.8 


426 


591.5 


83.53 


1302 


1338 


1333 


1329 


1324 


85.31 


566.4 


427 


590.2 


83.73 


1319 
1322 
1325 


1315 
1318 
1321 


1310 
1313 
1316 


1305 


1341 


1336 


1332 


1327 


86.51 


565.1 


428 


588.8 


83.92 


1308 


1344 


1340 


1335 


1330 


86.71 


563.8 


429 


587.4 


84.12 


1312 


1347 


1343 


1338 


1333 


86.92 


562.5 


430 


586.0 


84.31 


1329 


1324 


1319 


1315 


1350 


1346 


1341 


1336 


87.12 


561.2 


431 


584.7 


84.51 


1332 


1327 


1322 


1318 


1354 


1349 


1344 


1339 


87.32 


559.9 


432 


583.3 


84.71 


1335 


1330 


1325 


1321 


1357 


1352 


1347 


1343 


87.52 


558.6 


433 


582.0 


84.90 


1338 


1333 


1328 


1324 


1360 


1355 
1358 


1350 
1354 


1346 
1349 


87.72 


557.3 


434 


580.6 


85.10 


1341 


1336 


1332 


1327 


1363 


87.93 


556.0 


435 


579.3 


85.29 


1344 
1347 
1350 
1353 
1356 


1339 
1342 
1345 
1349 
1352 


1335 
1338 
1341 
1344 
1347 


1330 


1366 


1361 


1357 


1352 


88.13 


554.7 


436 


578.0 


85.49 
85.69 


1333 


1369 


1364 


1360 


1355 


88.33 


553.5 


437 


576.7 


1336 


1372 


1368 


1363 


1358 


88.53 


552.2 


438 


575.3 


85.88 


1339 


1376 


1371 


1366 


1361 


88.73 


550.9 


439 


574.0 


86.08 


1342 


1379 


1374 


1369 


1364 


88.94 


549.7 


440 


572.7 


86.27 
85.47 


1360 
1363 
1366 
1369 
1372 


1355 
1358 
1361 
1364 
1367 


1350 
1353 
1356 
1359 
1362 


1345 


1382 


1377 


1372 


1367 


89.14 


548.4 


441 


571.4 


1348 


1385 


1380 


1375 


1370 


89.34 


547.2 


442 


570.1 


85.87 


1351 


1388 


1383 


1378 


1374 


89.54 


546.0 


443 


568.8 


86.85 


1354 


1391 


1386 


1381 


1377 


89.74 


544.7 


444 


567.6 


87.06 


1357 



NOTE: When using column 1, multiply or divide (as the case may be) by IJ, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 











TABLE A- 


—Key Numbers 








27 


18% 18>i% 18X% 18%% 


1 

MARKS 


2 

FCS. 


3 

STG. 


4 

STG. AT 
25.20 


5 

STu. AT 
20.40 


j 19% 19X% 


19X% 


19%% 


1394 


1389 


1385 


1380 


89.95 


543.5 


445 


565.3 


87.25 


1375 


1370 


1365 


1360 


1397 


1393 
1396 


1388 
1391 


1383 
1386 


90.15 


542.3 


446 


565.0 


87.45 


1378 


1373 


1368 


1363 


1401 


90.35 


541.1 


447 


563.8 


87.65 


1381 


1376 


1371 


1366 


1404 


1399 


1394 


1389 


90.55 


539.9 


448 


562.5 


87.84 


1384 


1379 


1374 


1370 


1407 


1402 


1397 


1392 


90.76 


538.7 


449 


561.3 


88.04 


1387 


1382 


1378 


1373 


1410 


1405 


1400 


1395 


90.96 


537.5 


450 


560.0 


88.23 


1390 


1385 


1381 


1376 


1413 


1408 


1403 


1398 


91.16 


536.3 


451 


558.8 


88.43 


1393 


1389 


1384 


1379 


1416 


1411 


1406 


1401 


91.36 


535.1 


452 


557.5 


88.63 


1397 


1392 


1387 


1382 


1419 


1414 


1410 


1405 


91.55 


533.9 


453 


556.3 


88.82 


1400 


1395 


1390 


1385 


1422 


1418 


1413 


1408 


91.77 


532.7 


454 


555.1 


89.02 


1403 


1398 


1393 


1388 


1426 


1421 


1416 


1411 


91.97 


531.6 


455 


553.8 


89.22 


1406 


1401 


1396 


1391 


1429 


1424 


1419 


1414 


92.17 


530.4 


456 


552.6 


89.41 


1409 


1404 


1399 


1394 


1432 


1427 


1422 


1417 


92.37 


529.2 


457 


551.4 


89.61 


1412 


1407 


1402 


1397 


1435 


1430 


1425 


1420 


92.58 


528.1 


458 


550.2 


89.80 


1415 


1410 


1405 


1400 


1438 


1438 


1428 


1423 


92.78 


526.9 


459 


549.0 


90.00 
~90;20 


1418 


1413 


1408 


1403 


1441 


1438 


1431 


1426 


92.98 


525.8 


460 


547.8 


1421 


1416 


1411 


1406 


1444 


1439 


1434 


1429 


93.18 


524.7 


461 


546.6 


90.39 


1424 


1419 


1414 


1409 


1448 


1443 


1437 


1432 


93.38 


523.6 


462 


545.4 


90.59 


1427 


1422 


1417 


1412 


1451 


1446 


1441 


1436 


93.59 


522.5 


463 


544.3 


90.78 


1431 


1426 


1420 


1415 


1454 


1449 


1444 


1439 


93.79 


521.3 


464 


543.1 


90.98 


1434 


1429 


1424 


1418 


1457 


1452 


1447 


1442 


93.99 


520.2 


465 


541.9 


91.18 


1437 


1432 


1427 


1422 


1460 


1455 


1450 


1445 


94.19 


519.1 


466 


540.8 


91.37 


1440 


1435 


1430 


1425 


1463 


1458 
1461 


1453 
1456 


1448 


94.40 


518.0 


467 


539.6 


91.57 


1443 


1438 


1433 


1428 


1466 


94.60 


516.9 


468 


538.5 


91.77 


1446 


1441 


1436 


1431 


1470 


1464 
1468 


1459 
1462 


1454 
1457 


94.80 


515.7 


469 


537.3 


91.96 


1449 


1444 


1439 


1434 


1473 


95.00 


514.6 


470 


536.2 


92.16 


1452 


1447 


1442 


1437 


1476 


1471 

1474 


1465 
1469 


1460 
1463 


95.20 


513.5 


471 


535.0 


92.35 


1455 


1450 


1445 


1440 


1479 


95.40 


512.4 


472 


533.9 


92.55 


1458 


1453 


1448 


1443 


1482 


1477 
1480 


1472 
1475 


1467 
1470 


95.61 


511.3 


473 


532.8 


92.74 
92.94 


1461 


1456 


1451 


1446 


1485 


95.81 


510.3 


474 


531.7 


1465 


1459 


1454 


1449 


1488 


1483 


1478 


1473 


96.01 


509.2 


475 


530.5 


93.14 


1468 


1462 


1457 


1452 


1491 


1486 


1481 


1476 


96.21 


508.1 


476 


529.4 


93.33 


1471 


1466 


1460 


1455 


1495 


1489 


1484 


1479 


96.42 


507.1 


477 


528.3 


93.53 


1474 


1469 


1463 


1458 


1498 


1493 


1487 


1482 


96.62 


506.0 


478 


527.2 


93.73 


1477 


1472 


1467 


1461 


1501 


1496 
1499 


1490 
1493 


1485 
1488 


96.82 


504.9 


479 


526.1 


93.92 


1480 


1475 


1470 


1464 


1504 


97.02 


503.9 


480 


525.0 


94.12 


1483 


1478 


1473 


1467 


1507 


1502 


1497 


1491 


97.22 


502.8 


481 


523.9 


94.31 


1486 


1481 


1476 


1470 


1510 


1505 
1508 


1500 
1503 


1494 
1498 


97.43 


501.8 


482 


522.8 


94.51 


1489 


1484 


1479 


1474 


1513 


97.63 


500.8 


483 


521.7 


94.71 


1492 


1487 


1482 


1477 


1517 


1511 
1514 
1518 


1506 
1509 
1512 


1501 
1504 
1507 


97.83 


499.7 


484 


520.7 


94.90 


1495 


1490 


1485 


1480 


1520 


98.03 


498.7 


485 


519.6 


95.10 


1499 


1493 


1488 


1483 


1523 


98.24 


497.7 


486 


518.5 


95.30 


1502 


1496 


1491 


1486 


1526 


1521 
1524 

1527 


1515 
1518 
1521 


1510 
1513 
1516 


98.44 


496.6 


487 


517.5 


95.49 


1505 


1499 


1494 


1489 


1529 


98.64 


495.6 


488 


516.4 


95.69 


1508 


1502 


1497 


1492 


1532 


98.84 


494.6 


489 


515.3 


95.88 


1511 


1506 


1500 


1495 



NOTE: When using column 1, multiply or divide (as the case may be) by 11, as 
well as by the key number. 

When using column 2, multiply or divide (as the case may be) by 9, as well as by 
the key number. 



28 

TO CHANGE FRANCS PER 50 KILOS C.I.F. AND 6% TO CENTS PER LB. C.l.F. 

A quick practical method of making the above change at about the present level 
of French Exchange is simply to add half the francs price to itself. This rule 
holds good for an exchange rate of 568% francs. The above formula may be 
expressed as 

1% F (1) 

where F is the franc price. 
If the actual exchange rate is 574 francs, then deduct 1% from the cents price. 
EXAMPLE: 220 francs per 50 kilos, C.I.F. and 6%, equals 33.00 cents per lb. 
C.I.F. If the f. o. b. port of shipment price is desired, and if the 
insurance is 8%, then the insurance is 8% of 33.00 plus the usual 
10%, or 290.4 American points. If the ocean freight is 4c per lb., 
then the f. o. b. price is 33.00c less 6.90, or 26.10c. 



TO CHANGE CENTS PER LB. C.I.F. TO FRANCS PER 50 KILOS C.I.F. AND 6%. 

The rule is to take one-third of the cents price from itself. This will give the 
francs price at the exchange rate of 568% francs. Move decimal point one to the 
right. 

The formula may be expressed as 

Two-thirds of C (2) 

where C is the cents price C.I.F. 
EXAMPLE: If the price is 30.30c C.I.F., then 202.0 francs per 50 kilos C.I.F. and 
Q% is the equivalent. This is at 568% francs exchange. If 
exchange were 574 francs, then the result would be 1% more, 
or 204 francs. 



TO CHANGE FRANCS PER 50 KILOS C.I.F. AND 6% TO CENTS PER LB. C.F. 

The rule is to add half the francs price to itself and multiply the result by the 
difference between 1000 and 11 times the insurance rate. Move decimal point one 
to the left. 

The formula may be expressed as 
3F 

(1000 — Hi) (3) 

2 
where F is the francs price and i is the total insurance rate. 
EXAMPLE: If the price is 220.0 francs, then half as much again is 33.00c. 
Multiply this by 1000 less 11 times 8, that is, 912, and we get the 
result, 30.10c C.F. If the freight is 4c per lb., then the equivalent 
per lb. f. o. b. the shipping port is 26.10c, the same result as 
appear-s above. As previously remarked, this is based on an 
exchange rate of 568% francs. 



29 

TO CHANGE CENTS PER LB. C.F. TO FRANCS PER 50 KILOS C.LF. AND 67c. 

The rule is: To the cents price f= o. b. the port of shipment, add the freight 
and adjust for the difference in exchange, based on 568% francs. Divide this by the 
difference between 1000 and 11 times the insurance rate, then from this deduct 
one-third of itself. This gives the equivalent in francs per 50 kilos C.LF. and 6%. 

The formula may be expressed as follows: 

2 C 

— of (4) 

3 1000 — Hi 

EXAMPLE: If the price is 29.20c C.F. and the insurance is 99c, then the result 
is two-thirds of 29.20 divided by 901, which comes to 216.06 francs 
per 50 kilos, C.LF. and 6%. 



EXCHANGE EQUIVALENTS. 

It will be noticed that column 3 of Table A gives the sterling rates in whole 
numbers and the others in decimals. This was done for greater accuracy. 

On page 30 are given franc rates from 507 1^ to 607 as they are usually quoted 
in commerce, with their equivalents in sterling at conversion rates of 25.20 francs 
and 25.25 francs per pound sterling. The third column of sterling rates is ex- 
plained below. 

On page 31 are given mark rates from 69c to 96%c as they are usually quoted 
in commerce, with their equivalents in sterling at conversion rates of 20.40 marks 
and 20.45 marks per pound sterling. The third column of sterling rates is ex- 
plained below. 

These tables, B and C, are given chiefly for reference, but at the same time they 
can be used, when any franc or mark rate is given, to get the exact equivalent 
in sterling and thus key numbers be found in Table A. 

The rates in the third column of Table B can be used in the following way: 
If the price is 225 francs per 50 kilos and the rate of exchange 575 francs, whose 
equivalent in this column is 420.6, then multiply the key number corresponding 
to 420.6 and, say, 7%, by 225 and by 9, and we get the equivalent price in cents 
per pound, C.F. 

In the case of the marks table, get the key number in the same way, multiply 
the pfennigs price by this key number and then by 11, and the equivalent cost 
and freight price in cents per pound is obtained. 



30 






TABT.E B 














FRENCH EXCHANGE 








French 
Exchange 


Equivalent in Sterling 


French 
Exchange 


Equivalent in Sterling 














per $1.00 


at 25.20 


at 25.25 


See Note 


per $1.00 


at 25.20 


at 25.25 1 

1 


See Note 


5071/2 


496.6 


497.5 1 


476.7 


553 


455.7 


456.6 


437.4 


510 


494.1 


495.1 1 


474.5 


554 


454.9 


455.8 


436.6 


5111/4 


492.9 


493.9 


473.3 


555 


454.1 


455.0 


435.8 


5123/2 


491.7 


492.7 


472.1 


556 


453.3 


454.1 


435.0 


513% 


490.5 


491.5 1 


470.9 


557 


452.4 


453.3 


434.2 


515 


489.3 


490.3 1 


469.6 


558 


451.6 


452.5 


433.5 


515% 


488.7 


489.7 1 


469.0 


559 


450.8 


451.7 1 


432.7 


516% 


488.1 


489.1 1 


468.5 


560 


450.0 


450.9 


431.9 


516-/8 


487.6 


488.5 


467.9 


561 


449.2 


450.1 1 


431.1 


5171/0 


487.0 


487.9 


467.4 


562 


448.4 


449.3 


430.4 


518 i/s 


486.4 


487.3 


466.8 


563 


447.6 


448.5 


429.6 


518% 


485.8 


486.8 


466.2 


564 


446.8 


447.7 


428.8 


519% 


485.2 


486.2 


465.7 


565 


446.0 


446.9 


428.1 


520 


484.6 


485.6 


465.1 


566 


445.2 


446.1 


427.3 


520% 


484.0 


485.0 


464.5 


567 


444.4 


445.3 


426.6 


5211^ 


483.4 


484.4 


464.0 


568 


443.7 


444.5 


425.8 


521% 


482.9 


483.8 


463.4 


569 


442.9 


443.8 


425.1 


5221/2 


482.3 


483.3 


462.9 


570 


442.1 


443.0 


424.3 


523% 


481.7 


482.7 


462.3 


571 


441.3 


442.2 


423.6 


523% 


481.1 


482.1 


461.8 


572 


440.6 


441.4 


422.8 


524% 


480.6 


481.5 


461.2 


573 


439.8 


440.7 


422.1 


525 


480.0 


481.0 


460.7 


574 


439.0 


439.9 


421.4 


525%, 


479.4 


480.4 


460.1 


575 


438.3 


439.1 


420.6 


526% 


478.9 


479.8 


459.6 


576 


437.5 


438.4 


419.9 


526% 


478.3 


479.3 


459.0 


577 


436.7 


437.6 


419.2 


5271/2 


477.7 


478.7 


458.5 


578 


436.0 


436.8 


418.5 


528% 


477.2 


478.1 


458.0 


579 


435.2 


436.1 


417.7 


528% 


476.6 


477.6 


457.4 


580 


434.5 


435.3 


417.0 


5293/8 


476.0 


477.0 


456.9 


581 


433.7 


434.6 


416.3 


530 


475.5 


476.4 


456.3 


582 


433.0 


433.8 


415.6 


530% 


474.9 


475.9 


455.8 


583 


432.2 


433.1 


414.9 


531% 


474.4 


475.3 


455.2 


584 


431.5 


432.4 


414.2 


531% 


473.8 


474.7 


454.7 


585 


430.8 


431.6 


413.5 


5321/2 


473.2 


474.2 


454.2 


586 


430.0 


430.9 , 


412.7 


533% 


472.7 


473.6 


453.7 


587 


429.3 


430.2 


412.0 


533% 


472.1 


473.1 


453.1 


588 


428.6 


429.4 


411.3 


534% 


471.6 


472.5 


452.6 


589 


427.8 


428.7 


410.6 


535 


471.0 


472.0 


452.1 


590 


427.1 


428.0 


409.9 


536 


470.2 


471.1 


451.2 


591 


426.4 


427.2 


409.2 


537 


469.3 


470.2 


450.4 


592 


425.7 


426.5 


408.6 


538 


468.4 


469.3 


449.6 


593 


425.0 


425.8 


407.9 


539 


467.6 


468.4 


448.7 


594 


424.3 


425.1 


407.2 


540 


466.7 


467.6 


447.9 


595 


423.5 


424.4 


406.5 


541 


465.8 


466.7 


447.1 


596 


422.8 


423.7 


405.8 


542 


464.9 


465.9 


446.2 


597 


422.1 


423.0 


405.1 


543 


464.1 


465.0 


I 445.4 


598 


421.4 


422.2 


404.5 


544 


463.2 


464.2 


1 444.6 


599 


420.7 


421.5 


403.8 


545 


462.4 


463.3 


1 443.8 


600 


420.0 


420.8 


403.1 


546 


461.5 


1 462.5 


1 443.0 


601 


419.3 


1 420.1 


402.4 


547 


460.7 


461.6 


442.2 


602 


418.6 


1 419.4 


401.8 


548 


459.9 


460.8 


441.4 


603 


417.9 


418.7 


401.1 


549 


459.0 


459.9 


440.6 


604 


417.2 


1 418.0 


400.4 


550 


1 458.2 


1 459.1 


1 439.8 


605 


416.5 


417.4 


399.8 


551 


1 457.3 


1 458.3 


439.0 


606 


415.8 


1 416.7 


399.1 


552 


1 456.5 


1 457.4 


438.2 


607 


415.2 


j 416.0 


398.5 



NOTE: See explanation on page 29, second last paragraph. 



TABLE C 

GERMAN EXCHANGE. 



31 





1 Equivalent in 


Sterling 




Equivalent in Sterling 


Marks 


1 






Marks 










j 


1 




1 




Exchange 


;| at 20.40 


1 at 20.45 

1 


1 See Note 


Exchange 


at 20.40 


1 at 20.45 


1 See Note 

1 


69 


351.9 


1 352.8 


1 341.4 


83 


423.3 


1 424.3 


410.6 


• 69% 


353 . 2 


354.0 


342.6 


83% 


424.6 


1 425.6 


411.9 


691/2 


354.4 


355.3 


343.8 


831/2 


425.8 


1 426.9 


413.1 


69% 


355.7 


! 356.6 


1" 345.0 


83% 


427.1 


1 428.2 


414.3 


70 


357.0 


1 357.9 


346.3 


84 i 


428.4 


429.4 


415.6 


7014 


358.3 


1 359.1 


! 347.5 


84% 


429.7 


430.7 


416.8 


701/, 


359.6 


1 360.4 


1 348.8 


841/2 


430.9 


j 432.0 


1 418.1 


70% 


360.8 


1 361.7 


1 350.0 


84% 1 


432.2 


1 433.3 


419.3 


71 


362.1 


I 363.0 


1 351.3 


85 j 


433.5 


1 434.6 


420.5 


71% 


363.4 


j 364.3 


! 352.5 


85% 


434.8 


1 435.8 


421.8 


711/. 


1 364.6 


365.5 


' 353.7. 


851/, i 


436.0 


437.1 


423.0 


71% 


1 365.9 


366.8 


355.0 


853/i 1 


437.3 


438.4 


424.2 


72 


367.2 


368.1 


j 356.2 


86 I 


438.6 


439.7 


425.5 


7214 


1 368.5 


369.4 


357.4 


86% 1 


439.9 


440.9 


426.7 


721/2 


369.7 


370.7 


358.7 


86i/> i 


441.1 


442.2 


427.9 


72% 


371.0 


371.9 


! 359.9 


86% 1 


442.4 


443.5 


429.2 


73 


372.3 


373.2 


1 361.1 


87 1 


443.7 


444.8 


430.4 


731/41 


373.6 


374.5 


1 362.3 


87% I 


445.0 


446.1 


431.6 


73% 


374.8 


375.8 


363.5 


87i/> 1 


446.2 


447.3 


432.9 


733/4 


376.1 


377.0 


! 364.8 


87% 1 


447.5 


448.6 


434.1 


74 


377.4 


378.3 


! 366.1 


88 1 


448.8 


449.9 


435.4 


7414 


378.6 


379.6 


I 367.3 


88% ' 


450.1 


451.2 


436.6 


741/, 


379.9 


380.9 


1 368.5 


88i/> j 


451.3 


452.5 


437.8 


74% 


381.2 


382.2 


1 369.8 


88% [ 


452.6 


453.7 


439.0 


75 


382.5 


383.5 


371.0 


89 1 


453.9 


455.0 


440.3 


751.4 


383.7 


384.7 


1 372.2 


89% 1 


455 . 2 


456.3 


441.5 


751/2 


385.0 


386.0 


\ 373.5 


891/. 1 


456.4 


457.6 i 


442.8 


75% 


386.3 


387.3 


1 374.7 


8934 I 


457.7 


458.8 


444.0 


76 


387.6 


388.5 


1 376.0 


90 i 


459.0 


460.1 1 


445.3 


76% 


388.9 


389.8 


1 377.3 


90% 1 


460.3 


461.4 1 


446.5 


76i/> 


390.2 


391.1 


1 378.5 


901/2 1 


461.5 


462.7 i 


447.7 


763% 


391.4 


392.4 


1 379.7 


90% 1 


462.8 


464.0 ! 


449.0 


77 


392.7 


393.7 


1 380.9 


91 1 


464.1 1 


465.2 1 


450.2 


77% I 


394.0 1 


394.9 


i 382.2 


91% 1 


465.4 


466.5 ! 


451.4 


771/2 


395.3 


396.2 


i 383.5 


911/, 1 


466.6 1 


467.8 1 


452.7 


77% 1 


396.6 j 


397.5 


1 384.7 


91% 1 


467.9 1 


469.1 1 


453.9 


78 1 


397.8 1 


398.8 


1 385.9 


92 1 


469.2 I 


470.4 ! 


455.2 


78% 1 


399.1 ! 


400.0 


1 387.1 


92% 1 


470.5 1 


471.6 1 


456.4 


781/2 1 


400.4 j 


401.3 


I 388.4 


921/2 I 


471.7 1 


472.9 I 


457.7 


78% 1 


401.6 1 


402.6 


1 389.6 


92% 4 


473.0 1 


474.2 1 


458.9 


79 1 


402.9 i 


403.9 


1 390.8 


93 [ 


474.3 ! 


475.5 1 


460.1 


79% 1 


404.2 1 


405.2 


1 392.1 


93% 1 


475.6 1 


476.7 1 


461.3 


791/7 1 


405.4 


406.4 


1 393.3 


931/, 1 


476.8 1 


478.0 1 


462.6 


793/4^ 1 


406.7 


407.7 


1 394.5 


933% 1 


478.1 ' 


479.3 1 


463.8 


80 1 


408.0 1 


409.0 


395.8 


94 1 


479.4 1 


480.6 1 


465.0 


80% 1 


409.3 1 


410.3 


397.0 


94% 1 


480.7 1 


481.8 ! 


466.2 


80i/> 1 


410.5 1 


411.6 


398.3 


941/2 1 


481.9 1 


483.1 1 


467.5 


80% 1 


411.8 1 


412.8 


399.5 


94% 1 


483.2 1 


484.4 1 


468.7 


81 1 


413.1 1 


414.1 


400.7 


95 1 


484 . 5 1 


485.7 1 


470.0 


81% 1 


414.4 1 


415 . 4 


402.0 


95% 1 


485.8 1 


487.0 1 


471.2 


8I1/2 1 


415.6 1 


416.7 


403.2 


95 V. 1 


487.0 1 


488.2 1 


472.5 


81% 1 


416.9 1 


417.9 


404.4 


953/4 1 


488.3 1 


489.5 1 


473.7 


82 1 


418.2 1 


419.2 


405.7 


96 1 


489.6 1 


490.8 i 


474.9 


82% 1 


419.5 I 


420.5 


406.9 


96% I 


490.9 1 


492.1 1 


476.2 


821/2 1 


420.8 1 


421.8 


408.2 


961/, 1 


492.1 1 


493.4 1 


477.4 


82% I 


422.0 1 


423.0 


409.4 


9634 1 


493.4 1 


494.6 1 


478.6 



NOTE: See explanation on page 29, last paragraph. 



32 



PROFIT AND LOSS IN EXCHANGE. 
PENCE PRICES. 

The loss (or profit, as the case may be) in Exchange in American points may be 
calculated rapidly and correctly by the following formulae, when the price is in 
pence and the reimbursement is in sterling, francs or marks: 

(1) When the reimbursement is in sterling: If P represents the pence price and 
d the discount in the sterling rate from 480, then the loss in exchange is found by 
multiplying P by d and then by 4.7, dividing the result by 12. This rule may be 
expressed as 

4.7 

P X d X (5) 

12 

where P is the pence price and d equals discount in the 
sterling rate from 480. 
Another way of expressing this is .4 times the price multiplied by the discount 
in exchange, though this is not as accurate as the former, but is all right for 
ordinary transactions. 

The latter may be expressed as 

P X d X .4 (6) 

where P is the pence price and d is the discount 
in the sterling rate from 480. 
EXAMPLE: If the price is 6 pence and the rate of exchange is 469, then d is 
11, and the loss is 6 times 11 times 4.7, divided by 12, or roughly, 
6 times 11 times .4, which is 26 American points. 

(2) When the reimbursement is in francs: If P represents the pence price, 
which is to be converted at 25.20, and the Exchange rate is in francs per dollar, 
then the loss in American points is found by multiplying P by 188 and by Fd, 
dividing the result by FR, where Fd is the difference between FR and 525 francs, 
and FR is the ruling rate in francs per dollar. 

This rule may be expressed by 

Fd 

P X 188 X - (7) 

FR 

EXAMPLE: If P is 18 pence and F.R. is 575 francs, then the loss in exchange 
is 18 X 188 X 50 -^ 575, that is, 294 American points. 

(3) When the reimbursement is in marks: If the pence price is represented 
by P, which is to be converted at 20.40 per pound sterling, and the exchange rate 
is in cents per 4 marks, then less in American points is represented by the formula 

2P X Md - - -(8) 

where Md is the difference between the actual rate and 94%c. 
EXAMPLE: If the price is 18d, and the rate is 85, then the difference in ex- 
change is 9Vs, and the loss in exchange is therefore 2 X 18 X 9%, 
which is 328 American points. 



33 



PROFIT AND LOSS IN EXCHANGE— Continued. 

FRANCS PRICES. 

When the price is P francs per 50 kilos, and the actual franc rate is F.R. and 
the difference between F.R. and 525 francs, the basis, is represented by Fd, then 
the loss in exchange in American points can be found by the following formula: 

10 Fd 

1% X F X -(9) 

F.R. 

EXAMPLE: If the price were 222 francs per 50 kilos, and 580 francs were 
the exchange rate, then the loss in exchange would be 222 X 1% X 
550, divided by 580, which comes to 338 American points. 

MARKS PRICES. 

When the price is M marks per 50 kilos or M pfennigs per half kilo, and the 
actual mark rate is M.R., and the difference between M.R. is the basis rate of 94%, 
is represented by Md, then the loss in exchange in American points can be found 
by the following formula: 
M 

21/8 X X Md (10) 

10 

EXAMPLE: If the marks price was 200 marks per 50 kilos, and the actual 
mark rate was 78c, then the loss in exchange is found by multi- 
plying 21/^ by 200, then by 16%, and dividing by 10, which gives 
the result, 685 American points. 
Loss or profit in exchange should be calculated, not on the gross price but 
on the gross price less 6%. This can be easily demonstrated or tested. 

On the following ten pages are given the actual losses or gains in American 
points for prices running from 6 pence to 22% pence, for sterling exchange 
running from 4.15 to 4.89, for franc rates running from 515 to 607 converted at 
25.20, and for mark rates running from 81% to 96, converted at 20.40. 

For rates and for prices not given in the tables, the losses can be obtained by 
interpolation, by noting the losses for the rates and prices actually given that 
are nearest to them. 

If prices extend beyond 22% pence, find the loss for half the price in question 
and then multiply by 2. 



34 



TABLE D — Loss in Exchange 



6d 


ejd 


7d 


7id 


8d 


8^d 


Stg. at 
25.20 
Fes. 


Stg. 


Stg. at 
2U.40 
Mks. 


9d 


9id 


lOd 


10|d 


lO^d 


lOfd 


153 


165 


178 


191 


204 


216 


607.2 


415 


81.37 


229 
226 


242 
238 


255 
251 


261 

257 


267 
263 


274 


150 


163 


175 


188 


200 


213 


605.8 


416 


81.57 


269 


148 


160 


173 


185 


197 


210 


604.3 


417 


81.77 


222 
219 


234 
231 


247 
243 


253 
249 


259 

255 


265 


146 


158 


170 


182 


194 


206 


602.9 


418 


81.96 


261 


143 


155 


167 


179 


191 


203 


601.4 


419 


82.16 


215 
211 

208 
204 


227 
223 
220 
216 


239 
235 
231 

227 


245 
241 

237 
233 


251 

247 
243 
238 


257 


141 


153 


164 


176 


188 


200 


600.0 


420 


82.35 


253 


139 


150 


162 


173 


185 


196 


598.6 


421 


82.55 


248 


136 


148 


159 


170 


182 


193 


597.1 


422 


82.74 


244 


134 


145 


156 


167 


179 


190 


595.7 


423 


82.94 


201 
197 
194 
190 


212 
208 
205 
201 


223 
219 
215 
212 


229 
225 
221 
217 


234 
230 
226 
222 


240 


132 


142 


153 


164 


175 


186 


594.3 


424 


83.14 


236 


129 


140 


151 


161 


172 


183 


592.9 


425 


83.33 


232 


127 


137 


148 


158 


169 


180 


591.6 


426 


83.53 


227 


125 


135 


145 


156 


166 


176 


590.2 


427 


83.73 


187 


197 


208 


213 


218 


223 


122 


132 


143 


153 


163 


173 


588.8 


428 


83.92 


183 


194 


204 


209 


214 


219 


120 


130 


140 


150 


160 


170 


587.4 


429 


84.12 


180 


190 


200 


205 


210 


215 


117 


127 
125 


137 

134 


147 

144 


157 
153 


166 
163 


586.0 


430 


84.31 


176 


186 


196 


201 


206 


210 


115 


584.7 


431 


84.51 


173 

169 

T66~ 

162 


182 
179 


192 
188 


197 
193 


201 
197 


206 


113 


122 


132 


141 


150 


160 


583.3 


432 


84.71 


202 


110 


120 


129 


138 


147 


156 


582.0 


433 


84.90 


175 
171 


184 
180 


189 
185 


193 
189 


198 


108 


117 


126 


135 


144 


153 


580.6 


434 


85.10 


194 • 


106 


114 
112 
109 


123 
121 
118 


132 
129 
126 


141 
138 
135 


150 
146 
143 


579.3 


435 


85.29 


159 


167 


176 


181 


185 


189 


103 


578.0 


436 


85.49 


155 


164 


172 


177 


181 


185 


101 


576.6 


437 


85.89 


152 


160 


168 


173 


177 


181 


99 


107 
104 


115 
112 


123 
120 


132 
128 


140 
136 


575.3 


438 


85.88 


148 


156 


164 


169 


173 


177 


96 


574.0 


439 


86.08 


145 
141 


153 

149 


161 
157 


165 
161 


169 
164 


173 


94 


102 


110 


117 


125 


133 


572.7 


440 


86.27 


168 


92 


99 


107 


114 


122 


130 


571.4 


441 


88.47 


137 


145 


153 


156 


160 


164 


89 


97 


104 


111 


119 


127 


570.1 


442 


86.67 


134 


141 


149 


152 


156 


160 


87 


94 


101 


109 


116 


123 


568.8 


443 


86.86 


130 


138 


145 


148 


152 


156 


85 


92 


99 


106 


113 


120 


557.6 


444 


87.06 


127 


134 


141 


144 


148 


152 


82 


89 


96 


103 


110 


117 


566.3 


445 


87.25 


123 
120 


130 
126 


137 
T33~ 


140 
136 


144 

140 


147 


80 


86 


93 


100 


106 


113 


565.0 


446 


87.45 


143 


78 


84 
81 


90 
88 


97 
94 


103 
100 


110 
107 


563.8 


447 


87.65 


116 


123 


129 


132 


136 


139 


75 


582.5 


448 


87.84 


113 


119 


125 


128 


132 


135 


73 


79 
76 


85 
82 


91 

88 


97 
94 


103 
100 


581.2 


449 


88.04 


109 


115 


121 


124 


127 


131 


70 


560.0 


450 


88.23 


106 


112 


118 


120 


123 


126 


68 


74 


79 


85 


91 


97 


558.8 


451 


88.43 


102 


108 


114 


116 


119 


122 









, 


TABLE D- 


-Loss in Exchange 








35 


6d 


6^,d 


7d 


7id 


8d 


8^d 


Stg. at 
25.20 
Fes. 


stg. 


Stg. at 
20.40 
Mks. 


9d 


9|d 


lOd 


lOid 


lO^d 


lOid 


66 


71 

69 
66 
64 


77 
74 
71 
69 


82 
79 
76 
73 


88 
85 
81 

78 


93 
90 
87 
83 


557.5 


452 


88.63 


99 
95 
92 


104 

100 

97 


110 
106 
102 


112 
108 
104 


115 
111 
107 


lis 


63 


556.3 


453 


88.82 


114 


61 


555.1 


454 


89.02 


109 


59 


553.8 


455 


89.22 


88 
85 


•93 
89 


98 
94 


100 
96 


103 
99 


105 


56 


61 


66 


70 


75 


80 


552.6 


456 


89.41 


101 


54 


59 
56 
53 
51 
48 


63 

60 

58 
55 
52 


68 
65 
62 
59 
56 


72 
69 
66 
63 
60 


77 
73 
70 
67 
63 


551.4 


457 


89.61 


81 

78 


86 
82 


90 
86 


92 
88 


95 
90 


97 


52 


550.2 


458 


89.80 


93 


49 


549.0 


459 


90.00 


74 


78 


82 


84 


86 


88 


47 


547.8 


460 


90.20 


70 


74 


78 


80 


82 


84 


45 


546.6 


461 


90.39 


67 
63 
60 
56 


71 
67 
63 

60 


74 
70 
67 
63 


76 
72 
68 
64 


78 
74 
70 
66 


80 


42 


46 


49 


5~3 


56 


60 


545.4 


462 


90.59 


76 


40 


43 


47 


50 


53 


57 


544.3 


463 


90.78 


72 


38 


41 


44 


47 


50 


53 


543.1 


454 


90.98 


67 


35 


38 


41 


44 


47 


50 


541.9 


455 


91.18 


53 
49 
46 
42 


56 
52 
48 
45 


59 
55 
51 

47 


60 
56 
52 
48 


62 
58 
53 
49 


63 


33 


36 


38 


41 


44 


47 


540.8 


466 


91.37 


59 


31 


33 


36 


38 


41 


43 


539.6 


467 


91.57 


55 


28 


31 


33 


35 


38 


40 


538.5 


468 


91.77 


51 


26 


28 


30 


32 


34 


37 


537.3 


469 


91.96 


38 


41 


43 


44 


45 


46 


23 


25 


27 


29 


31 


33 


536.2 


470 


92.16 


35 


37 


39 


40 


41 


42 


21 


23 


25 


26 


28 


30 


535.0 


471 


92.35 


32 


33 


35 


36 


37 


38 


19 


20 


22 


23 


25 


27 


533.9 


472 


92.55 


28 


30 


31 


32 


33 


34 


16 


18 


19 


21 


22 


23 


532.8 


473 


92.74 


25 


26 


27 


28 


29 


29 


14 


15 


16 


18 


19 


20 


531.6 


474 


92.94 


21 


22 


23 


24 


25 


25 


12 


13 


14 


15 


16 


17 


530.5 


475 


93.14 


18 


19 


20 


20 


21 


21 


9 


10 


11 


12 


12 


13 


529.4 


476 


93.33 


14 


15 


16 


16 


16 


17 


7 


8 


8 


9 


9 


10 


528.3 


477 


93.53 


10 


11 


12 


12 


12 


13 


5 


5 

3 


5 
3 


6 
3 


6 
3 


7 
3 


527.2 


478 


93.73 


7 


7 


8 


8 


8 


8 


2 


526.1 


479 


93.92 


3 


4 


4 


4 


4 


4 




















525.0 


480 


94.12 




















2 


3 


3 


3 


3 


3 


523.9* 


481* 


94.31* 


3 


4 


4 


4 


4 


4 


5 


5 


5 


6 


6 


7 


522.8* 


482* 


94.51* 


7 


7 


8 


8 


8 


8 


7 


8 


8 


9 


9 


10 


521.7* 


483* 


94.71* 


10 


11 


12 


12 


12 


13 


9 


10 
13 
15 


11 
14 
16 


12 
15 
18 


12 
16 
19 


13 
17 

20 


520.7* 


484* 


94.90* 


14 


15 


16 


16 


16 


17 


12 


519.6* 


485* 


95.10* 


18 


19 


20 


20 


21 


21 


14 


518.5* 


486* 


95.30* 


21 


22 


23 


24 


25 


25 


16 


18 


19 


21 


22 


23 


517.4* 


487* 


95.49* 


25 


26 


27 


28 


29 


29 


19 


20 


22 


23 


25 


27 


515.4* 


488* 


95.69* 


28 


30 


31 


32 


33 


34 


21 


23 


25 


26 


28 


30 


515.3* 


489* 


95.88* 


32 


33 


35 


36 


37 


38 



* Indicates a gain in Exchange, instead of a loss. 



36 



TABLE D — Loss in Exchanie 



lid 


IHd 


ll^d ll|d 


12d 


12id 


Stg. at 
25.20 
Fes. 


Stg. 


Stg. at 
20.40 
Mks. 


12id 


12|d 


13d 


13id 


13^d 


13|d 


280 


286 


293 


299 


305 


312 


607.2 


415 


81.37 


318 


324 


331 


337 


344 


350 


276 


282 
278 
273 


288 
284 
279 


294 
290 
285 


301 
296 
291 


307 
302 

297 


605.8 


416 


81.57 


313 
308 
303 


320 
315 


326 
321 


332 

"327~ 


338 
333 


345 


271 


604.3 


417 


81.77 


339 


267 


602.9 


418 


81.96 


310 


316 


322 


328 


334 


263 


269 
264 

260 


275 
270 
266 


281 
276 
271 


287 
282 

277 


293 
288 
283 


601.4 


419 


82.16 


299 


305 


311 


316 


322 


328 


258 


600.0 


420 


82.35 


294 


300 


305 


311 


317 


323 


254 


598.6 


421 


82.55 


289 


295 


300 


306 


312 


318 


250 


256 


261 


267 


273 


278 


597.1 


422 


82.74 


284 
279 


290 
285 


295 
290 


301 

296 


307 
301 


312 


245 


251 


257 


262 


268 


273 


595.7 


423 


82.94 


307 


241 


247 


252 


258 


263 


269 


594.3 


424 


83.14 


274 


280 


285 


291 


296 


301 


237 


242 


248 


253 


258 


264- 


592.9 


425 


83.33 


269 


275 


280 


285 


291 


296 


233 


238 


243 


248 


254 


259 


591.6 


426 


83.53 


264 


270 


275 


280 


285 


291 


228 


234 


239 


244 


249 


254 


590.2 


427 


83.73 


259 


265 


269 


275 


280 


285 


224 


229 


234 


239 


244 


249 


588.8 


428 


83.92 


255 
250 


260 
255 


265 
260 


270 
265 


275 
270 


280 


220 


225 


230 


235 


240 


245 


587.4 


429 


84.12 


275 


215 


220 
216 


225 
221 


230 
225 


235 

230 


240 
235 


586.0 


430 


84.31 


245 


250 


255 


260 


264 


269 


211 


584.7 


431 


84.51 


240 


245 


249 


254 


259 


264 


207 


212 


216 


221 


226 


230 


583.3 


432 


84.71 


235 


240 


244 


249 


254 


258 


202 


207 


212 


216 


221 


225 


582.0 


433 


84.90 


230 


235 


239 


244 


248 


253 


198 


203 


207 


212 


216 


221 


580.6 


434 


85.10 


225 


230 


234 


239 


243 


248 


194 


198 
194 


203 
198 


207 
202 


211 

207 


216 
211 


579.3 


435 


85.29 


220 


225 


229 


233 


238 


242 


190 


578.0 


436 


85.49 


215 


220 


224 


228 


233 


237 


185 


189 


194 


198 


202 


206 


576.6 


437 


85.69 


210 


215 


219 


223 


227 


232 


181 


185 
181 
176 


189 
185 
180 


193 
189 
184 


197 
193 
188 


201 
197 
192 


575.3 


438 


85.88 


206 
201 


210 

205 


214 

209 


218 
213 


222 
217 


226 


177 


574.0 


439 


86.08 


221 


172 


572.7 


440 


86.27 


196 


200 


204 


208 


211 


215 


168 


172 

168 


176 
171 


179 

175 


183 
179 


187 
182 


571.4 


441 


86.47 


191 
186 
181 


195 
190 
185 


198 
193 
188 


202 
197 
192 


206 
201 
196 


210 


164 


570.1 


442 


86.67 


205 


159 


163 

159 


167 
162 


170 
166 


174 
169 


177 
173 


558.8 


443 


86.86 


199 


155 


557.6 


444 


87.06 


176 
171 
166 
162 
157 
152 
147 


180 
175 
170 
165 
160 
155 
150 


183 
178 
173 
168 
163 
158 
153 


187 
182 
176 
171 
166 
161 
156 


190 
185 
180 
174 
169 
164 
159 


194 


151 


154 
150 


158 
153 


161 
156 


164 
160 


168 
163 


566.3 


445 


87.25 


188 


146 


565.0 


446 


87.45 


183 


142 


146 


149 


152 


155 


158 


563.8 


447 


87.65 


178 


138 


141 


144 


147 


150 


153 


582.5 


448 


87.84 


172 


134 


137 


140 


143 


146 


149 


551.2 


449 


88.04 


167 


129 


132 


135 


138 


141 


144 


550.0 


450 


88.23 


162 


125 


128 


131 


133 


136 


139 


558.8 


451 


88.43 


142 


145 


148 


150 


153 


156 



TABLE D — Loss in Exchange 



37 



lid lUd Hid llfd 12d 12id 



Stg. at 
25.20 
Fes. 



Stg, 



Stg. at 
20.40 
Mks. 



12id 12fd 13d 13|d 13Jd 13|d 



121 


123 


126 


129 


132 


134 


557.5 


452 


88.63 


137 
132 


140 
135 


142 
137 


145 
140 


148 
143 


151 


116 


119 


122 


124 


127 


129 


556.3 


453 


88.82 


145 


112 


115 


117 


120 


122 


125 


555.1 


454 


89.02 


127 
122 


130 
125 


132 
127 


135 

130 


137 
132 


140 


108 


110 


113 


115 


117 


120 


553.8 


455 


89.22 


135 


103 


106 


108 


110 


113 


115 


552.6 


456 


89.41 


117 
113 


120 
115 


122 
117 


124 
119 


127 

122 


129 


99 


101 


104 


106 


108' 


110 


551.4 


457 


89.61 


124 


95 


97 
93 


99 
95 


101 

97 


103 

99 


105 
101 


550.2 


458 


89.80 


108 


110 


112 


114 


116 


118 


91 


549.0 


459 


90.00 


103 


105 


107 


109 


111 


113 


86 


88 


90 


92 


94 


96 


547.8 


460 


90.20 


98 
93 
88 


100 
95 
90 


102 

97 
92 


104 
99 
93 


106 

100 

95 


108 


82 


84 


86 


87 


89 


91 


546.6 


461 


90.39 


102 


77 


79 

75 


81 

77 


83 

78 


85 
80 


86 
81 


545.4 


462 


90.59 


97 


73 


544.3 


463 


90.78 


83 

78 


85 
80 


86 
81 


88 
83 


90 
85 


91 


69 


71 


72 


74 


75 


77 


543.1 


464 


90.98 


86 


65 


66 


68 


69 


70 


72 


541.9 


465 


91.18 


73 


75 


76 


78 


79 


81 


60 


62 


63 


64 


66 


67 


540.8 


466 


91.37 


68 


70 


71 


73 


74 


75 


56 


57 
53 


59 

54 


60 

55 


61 
56 


62 

57 


539.6 


467 


91.57 


64 


65 


66 


67 


69 


70 


52 


538.5 


468 


91.77 


59 


60 


61 


62 


63 


65 


47 


48 
44 


50 
45 


51 
46 


52 

47 


53 

48 


537.3 


469 


91.96 


54 


55 


56 


57 


58 


59 


43 


536.2 


470 


92.16 


49 
44 


50 
45 


51 

46 


52 

47 


53 

48 


54 


39 


40 
35 
31 


40 
36 
31 


41 
37 
32 


42 
38 
33 


43 
38 
34 


535.0 


471 


92.35 


49 


34 


533.9 


472 


92.55 


39 

~34~ 

29 


40 
35 
30 


41 
36 
30 


41 
36 
31 


42 
37 
32 


43 


30 


532.8 


473 


92.74 


38 


26 


26 
22 


27 
22 


28 
23 


28 
23 


29 
24 


531.6 


474 


92.94 


32 


21 


530.5 


475 


93.14 


24 


25 


25 


26 


26 


27 


17 


18 


18 


18 


19 


19 


529.4 


476 


93.33 


20 


20 


20 


21 


21 


21 


13 


13 


13 


14 


14 


14 


528.3 


477 


93.53 


15 


15 


15 


15 


16 


16 


9 


9 
4 


9 
4 


9 
5 


9 
5 


10 
5 


527.2 


478 


93.73 


10 


10 


10 


10 


10 


11 


4 


526.1 


479 


93.92 


5 


5 


5 


5 


5 


5 




















525.0 


480 


94.12 




















4 


4 


4 


5 


5 


5 


523.9* 


481* 


94.31* 


5 
10 


5 
10 


5 
10 


5 

10 


5 
10 


5 


9 


9 
13 


9 
13 


9 
14 


9 
14 


10 
14 


522.8* 


482* 


94.51* 


11 


13 


521.7* 


483* 


94.71* 


15 


15 


15 


15 


16 


16 


17 


18 
22 
26 
31 


18 

22 
27 
31 


18 
23 
28 
32 


19 
23 
28 
33 


19 
24 
29 
34 


520.7* 


484* 


94.90* 


20 


20 


20 


21 


21 


21 


21 


519.6* 


485* 


95.10* 


24 


25 


25 


26 


26 


• 27 


26 


518.5* 


486* 


95.30* 


29 


30 


30 


31 


32 


32 


30 


517.4* 


487* 


95.49* 


34 


35 


36 


36 


37 


38 


34 


35 


36 


37 


38 


38 


516.4* 


488* 


95.69* 


39 


40 


41 


41 


42 


43 


39 


40 


40 


41 


42 


43 


515.3* 


489* 


95.88* 


44 


45 


46 


47 


48 


49 



Indicates a gain in Exchange, instead of a loss. 



38 



TABLE D — Loss in Exchange 



14d 14id Uid 14|d 15d IS^d 



Stg. at 
25.20 
Fes. 



Stg. at 

20.40 

Stg. Mks. 



15^d 15fd 16d 16|d IGJd 16fd 



356 


363 

357 


369 
363 


375 
370 


382 
376 


388 
382 


607.2 


415 


81.37 


395 


401 


407 


414 


420 


426 


351 


605.8 


416 


81.57 


388 
383 


395 
389 


401 
395 


407 
401 


414 

407 


420 


345 


352 
346 


358 
353 


364 

358 


370 
364 


376 

370 


604.3 


417 


81.77 


413 


340 


602.9 


418 


81.96 


376 

370 


382 
376 


388 
382 


395 
388 


401 
394 


407 


334 


340 


346 


352 


358 


364 


601.4 


419 


82.16 


400 


329 


334 


341 


347 


352 


358 


600.0 


420 


82.35 


364 


370 


376 


382 


388 


394 


323 


329 
324 
318 


335 

329 

~324 


341 

335 
329 


347 
341 
335 


352 
346 
340 


598.6 


421 


82.55 


358 
352 
346 


364 

358 
352 


370 
363 
357 


375 
369 
363 


381 
375 
368 


387 


318 


597.1 


422 


82.74 


380 


312 


595.7 


423 


82.94 


374 


307 


312 

307 


318 
312 


323 
318 


329 
323 


334 
328 


594.3 


424 


83.14 


340 


345 


351 


356 


362 


367 


301 


592.9 


425 


83.33 


334 


339 


345 


350 


355 


361 


296 


301 


307 


312 


317 


322 


591.6 


426 


83.53 


328 


333 


338 


344 


349 


354 


.291 


296 
290 

285 


301 

295 
290 


306 
300 
295 


311 

305 
300 


316 
310 

305 


590.2 


427 


83.73 


322 


327 


332 


337 


343 


348 


285 


588.8 


428 


83.92 


316 
310 


321 
315 


326 
320 


331 
324 


336 
330 


341 


280 


587.4 


429 


84.12 


335 


274 


279 


284 


289 


294 


299 


586.0 


430 


84.31 


303 


308 


313 


318 


323 


328 


269 


273 


278 


283 


288 


293 


584.7 


431 


84.51 


297 


302 


307 


312 


317 


321 


263 


268 


273 


277 


282 


287 


583.3 


432 


84.71 


291 


296 


301 


305 


310 


315 


258 


262 


267 


271 


276 


281 


582.0 


433 


84.90 


285 


290 


294 


299 


304 


308 


252 


257 


261 


266 


270 


275 


580.6 


434 


85.10 


279 


284 


288 


293 


297 


302 


247 


251 


255 


260 


264 


269 


579.3 


435 


85.29 


273 


278 


282 


286 


291 


295 


241 


245 


250 


254 


258 


263 


578.0 


436 


85.49 


267 


271 


276 


280 


284 


289 


236 


240 


244 


248 


253 


257 


576.6 


437 


85.69 


261 


265 


269 


274 


278 


282 


230 


234 


238 


243 


247 


251 


575.3 


438 


85.88 


255 


259 


263 


267 


271 


275 


225 


229 


233 


237 


241 


245 


574.0 


439 


86.08 


249 


253 


257 


261 


265 


269 


219 


223 


227 


231 


235 


239 


572.7 


440 


86.27 


243 


247 


251 


255 


258 


262 


214 


218 


221 


225 


229 


233 


571.4 


441 


86.47 


237 


241 


244 


248 


252 


256 


208 


212 


216 


219 


223 


227 


570.1 


442 


86.67 


231 


234 


238 


242 


245 


249 


203 


206 


210 


214 


217 


221 


568.8 


443 


86.86 


225 


228 


232 


235 


239 


243 


197 


201 
195 
190 


204 
199 
193 


208 
202 
196 


211 

206 
200 


215 

209 
203 


557.6 


444 


87.06 


218 


222 


226 


229 


233 


236 


192 


566.3 


445 


87.25 


212 


216 


219 


223 


226 


230 


186 


565.0 


446 


87.45 


206 


210 


213 


216 


220 


223 


181 


184 
178 
173 


187 
182 
176 


191 
185 
179 


194 
188 
182 


197 
191 
185 


563.8 


447 


87.65 


200 


203 


207 


210 


213 


216 


175 


582.5 


448 


87.84 


194 


197 


200 


204 


207 


210 


170 


561.2 


449 


88.04 


188 


191 


194 


197 


200 


203 


164 


167 
162 


170 
165 


173 
167 


176 

170 


179 
173 


560.0 


450 


88.23 


182 


185 


188 


191 


194 


197 


159 


558.8 


451 


88.43 


176 


179 


182 


185 


187 


190 











1 


rABi 


-E D- 


-Loss in Exchange 








39 


14d 


14id 


14|d 


I4fd 


15d 


15H 


S«g. at 
25.20 
Fes. 


stg. 


Stg. at 
20.40 
Mks. 


15^d 


lofd 


16d 


16id 


16H 


16fd 


153 


156 


159 


162 


164 


167 


557.5 


452 


88.63 


170 
164 
158 
152 


173 
166 
160 
154 


175 
169 
163 
157 


178 
172 
165 
159 


181 
174 
168 
161 


184 


148 


151 


153 


156 


159 


161 


556.3 


4^3 


88.82 


177 


142 


145 


148 


150 


153 


155 


555.1 


454 


89.02 


170 


137 


139 


142 


144 


147 


149 


553.8 


455 


89.22 


164 


132 


134 


136 


139 


141 


143 


552.6 


456 


89.41 


146 
~140~ 


148 
142 


150 
144 
138 
132 
125 
119 
113 
107 
100 


153 
146 
140 
134 
127 
121 
115 
108 
102 


155 
149 
142 
136 
129 
123 
116 
110 
103 


157 


126 


128 


131 


133 


135 


137 


551.4 


457 


89.61 


151 


121 


123 


125 


127 


129 


131 


550.2 


458 


89.80 


133 

127 
121 
115 
109 
103 
97 


136 
130 
123 
117 
111 
105 
99 


144 


115 


117 


119 


121 


123 


125 


549.0 


459 


90.00 


138 


110 


112 


113 


115 


117 


119 


547.8 


460 


90.20 


131 


104 


106 


108 


110 


112 


113 


546.6 


461 


90.39 


125 


99 


100 


102 


104 


106 


107 


545.4 


462 


90.59 


118 


93 


95 


96 


98 


100 


101 


544.3 


463 


90.78 


111 


88 


89 
84 
78 


91 
85 
79 


92 
87 
81 


94 
88 
82 


95 
89 
84 


543.1 


464 


90.98 


105 


82 


541.9 


465 


91.18 


91 


93 


94 


95 


97 


98 


77 


540.8 


466 


91.37 


85 


■86 


88 


89 


90 


92 


71 


72 
67 
61 
56 
50 


74 
68 
62 
57 
51 


75 
69 
63 

58 

52 


76 
70 
65 
59 
53 


78 
~~72 
66 
60 
54 


539.6 


467 


91.57 


79 
73 


80 
74 


81 

75 


83 
76 


84 
78 


85 


66 


538.5 


468 


91.77 


79 


60 


537.3 


469 


91.93 


67 


68 


69 


70 


71 


72 


55 


536.2 


470 


92.16 


61 


62 


63 


64 


65 


.66 


49 


535.0 


471 


92.35 


55 


56 


56 


57 


58 


59 


44 


45 
39 
33 

28 
22 


45 
40 
34 
28 
23 


46 
40 
35 
29 
23 


47 
41 
35 
29 
23 


48 
42 
~1"6" 
30 
24 


533.9 


472 


92.55 


48 


49 


50 


51 


52 


52 


38 


532.8 


473 


92.74 


42 


43 


44 


45 


45 


46 


33 


531.6 


474 


92.94 


36 


37 


38 


38 


39 


39 


27 


530.5 


475 


93.14 


30 


31 


31 


32 


32 


33 


22 


529.4 


476 


93.33 


24 


25 


25 


25 


26 


26 


16 


17 


17 


17 


18 


18 


528.3 


477 


93.53 


18 


18 


19 


19. 


19 


20 


11 


11 

6 



6 

11 


11 

6 



6 

11 


11 
6 

6 

11 


12 
6 

6 

12 


12 
6 

6 

12 


527.2 


478 


93.73 


12 


12 


13 


13 


13 


13 


5 


526.1 


479 


93.92 


6 

6 


6 

6 


6 

6 


6 

6 


6 

6 


7 





525.0 


480 


94.12 





5 


523.9* 


481* 


94.31* 


7 


11 


522.8* 


482* 


94.51* 


12 


12 


13 


13 


13 


13 


16 


17 
22 


17 

23 


17 

23 


18 
23 


18 

24 


521.7* 


483* 


94.71* 


18 


18 


19 


19 


19 


20 


22 


520.7* 


484* 


94.90* 


24 


25 


25 


25 


26 


26 


27 


28 
33 


28 
34 


29 
35 


29 
35 


30 
36 


519.6* 


485* 


95.10* 


30 


31 


31 


32 


32 


33 


33 


518.5* 


486* 


95.30* 


86 


37 


38 


38 


39 


39 


38 


39 
45 

50 


40 

45 
51 


40 
46 

52 


41 
47 
53 


42 

~l8~ 

54 


517.4* 


487* 


95.49* 


42 


43 


44 


45 


45 


46 


44 


516.4* 


488* 


95.69* 


48 


49 


50 


51 


52 


52 


49 


515.3* 


489* 


95.88* 


55 


56 


56 


57 


58 


59 



Indicates a gain in Exchange, instead of a loss. 



40 



TABLE D— Loss in Exchange 



17d 17^d 17^d 17|d 18d 18|d 



Sig. at 
25.20 
Fes. 



Stg. 



Stg. at 
20.40 
mks. 



18^d ISSd 19d 19|d IQJd 19|d 



433 


439 


445 


452 


458 


465 


607.2 


415 


81.37 


471 


477 


484 


490 


496 


503 


426 


432 


439 


445 


451 


457 


605.8 


416 


81.57 


464 


470 


476 


482 


489 


495 


419 


426 
419 

412 

405 


432 
425 
418 
411 


438 
431 

424 
417 


444 
437 
430 
423 


450 
443 
436 
429 


604.3 


417 


81.77 


456 


463 


469 


475 


481 


487 


413 


602.9 


418 


81.96 


449 


455 


461 


467 


473 


480 


406 


601.4 


419 


82.16 


442 


448 


454 


460 


466 


472 


400 


600.0 


420 


82.35 


435 


441 


446 


452 


458 


464 


393 


399 
392 
385 
378 
372 


404 
397 
391 
384 
377 


410 
403 
396 
389 
382 


416 
409 
402 
395 

388 


422 
415 
407 
400 
393 


598.6 


421 


82.55 


427 


433 


439 


445 


451 


456 


386 


597.1 


422 


82.74 


420 


426 


432 


437 


443 


449 


379 


595.7 


423 


82.94 


413 


419 


424 


430 


435 


441 


373 


594.3 


424 


83.14 


406 


411 


417 


422 


428 


433 


366 


592.9 


425 


83.33 


398 


404 


409 


415 


420 


425 


360 


365 

358 


370 
363 


375 
368 


381 
374 


386 
379 


591.6 


426 


83.53 


391 


397 


402 


407 


412 


418 


353 


590.2 


427 


83.73 


385 


389 


394 


400 


405 


41U 


346 


351 

345 


356 
349 


361 

354 


367 
359 


372 
364 


588.8 


428 


83.92 


377 
369 


382 
374 


387 
379 


392 
385 


397 
389 


402 


340 


587.4 


429 


84.12 


395 


333 


338 
331 


343 
336 


348 
341 


352 
345 


357 
350 


586.0 


430 


84.31 


362 
355 


367 
360 


372 
365 


377 
369 


382 
374 


387 


326 


584.7 


431 


84.51 


379 


320 


324 


329 


334 


338 


343 


583.3 


432 


84.71 


348 


352 


357 


362 


367 


371 


313 


318 


322 


327 


331 


336 


582.0 


433 


84.90 


341 
333 
326 
319 
312 


345 
338 
330 
323 
316 


350 
342 
335 
327 
320 


354 

347 
339 
332 
324 


359 
351 

344 
336 
328 


364 


306 


311 


315 


320 


324 


329 


580.6 


434 


85.10 


356 


300 


304 


308 


313 


317 


322 


579.3 


435 


85.29 


348 


293 


297 


302 


306 


310 


314 


578.0 


436 


85.49 


340 


286 


290 


295 


299 


303 


307 


576.6 


437 


85.69 


333 


280 


284 
277 
270 
263 
257 
250 


288 
281 

274 
267 
260 

254 


292 
285 
278 
271 

264 

257 


296 
289 

282 
275 
268 
261 


300 
293 

286 
279 
272 
264 


575.3 


438 


85.88 


304 
297 


308 
301 


312 
305 


317 
309 


321 
313 


325 


273 


574.0 


439 


86.08 


317 


266 


572.7 


440 


86.27 


290 


294 


298 


302 


305 


309 


260 


571.4 


441 


86.47 


283 


286 


290 


294 


298 


302 


253 


570.1 


442 


86.67 


275 


279 


283 


287 


290 


294 


246 


568.8 


443 


86.86 


268 


272 


275 


279 


283 


286 


240 


243 


247 


250 


254 


257 


5S7.6 


444 


87.06 


261 


264 


268 


271 


275 


278 


233 


236 

230 


240 
233 


243 
236 


247 
240 


250 
243 


566.3 


445 


87.25 


254 


257 


260 


264 


267 


271 


226 


565.0 


446 


87.45 


246 


250 


253 


256 


260 


263 


220 


223 
216 
209 
203 


226 
219 
212 
206 


229 
222 
215 
208 


233 
226 
218 
211 


236 

229 

~222~ 

214 


563.8 


447 


87.65 


239 


242 


246 


249 


252 


255 


213 


552.5 


448 


87.84 


232 


235 


238 


241 


244 


247 


206 


561.2 


449 


88.04 


225 


228 


231 


234 


237 


240 


200 


550.0 


450 


88.23 


217 


220 


223 


226 


229 


232 


193 


196 


199 


202 


204 


207 


558.8 


451 


88.43 


210 


213 


216 


219 


221 


224 











TABLE D- 


-Loss in Exchange 








41 


17d 


17id 17^d 


17fd 


18d 


18id 


Stg, at 
25.20 
Fes. 


stg. 


Stg. at 
20.40 
Mks. 


IS^d 


18fd 


19d 


19|d 


19id 


19|d 


186 


189 


192 


195 


197 


200 


557.5 


452 


88.63 


203 


206 


208 


211 


214 


217 


180 


182 


185 


188 


190 


193 


556.3 


453 


88.82 


196 


1^8 


201 


204 


206 


209 


173 


176 
169 
162 
155 


178 
171 
164 
158 


181 
174 
167 

160 


183 
176 
169 
162 


186 
179 
172 
164 


555.1 


454 


89.02 


188 


191 


193 


196 


199 


201 


166 


553.8 


455 


89.22 


181 


184 


186 


189 


191 


193 


160 


552.6 


456 


89.41 


174 


176 


179 


181 


183 


186 


153 


551.4 


457 


89.61 


167 


169 


171 


173 


176 


178 


146 


149 


151 


153 


155 


157 


550.2 


458 


89.80 


159 


162 


164 


166 


168 


170 


140 


142 


144 


146 


148 


150 


. 549.0 


459 


90.00 


152 


154 


156 


158 


160 


162 


133 


135 


137 


139 


141 


143 


547.8 


460 


90.20 


145 


147 


149 


151 


153 


155 


126 


128 


130 


132 


134 


136 


546.6 


461 


90.39 


138 


139 


141 


143 


145 


147 


120 


122 


123 


125 


127 


129 


545.4 


462 


90.59 


130 


132 


134 


136 


137 


139 


113 


115 


117 


118 


120 


121 


544.3 


463 


90.78 


123 


125 


126 


128 


130 


131 


106 


108 


110 


111 


112 


114 


543.1 


464 


90.98 


115 


117 


119 


121 


122 


124 


100 


101 


103 


104 


106 


107 


541.9 


465 


91.18 


109 


110 


111 


113 


115 


116 


93 


95 


96 


97 


99 


100 


540.8 


466 


91.37 


101 


103 


104 


106 


107 


108 


87 


88 
81 


89 
82 


90 
83 


92 
85 


93 
86 


539.6 


467 


91.57 


94 


95 


97 


98 


99 


100 


80 


538.5 


468 


91.77 


87 


88 


89 


90 


92 


93 


73 


74 
67 
61 
54 

47 


75 
68 
62 
55 
48 


76 
69 
63 
56 
49 


77 
70 
63 
56 
49 


79 
71 

64 

57 
50 


537.3 


469 


91.96 


80 


81 


82 


83 


84 


85 


67 


536.2 


470 


92.16 


72 


73 


74 


75 


76 


77 


60 


535.0 


471 


92.35 


65 


66 


67 


68 


69 


70 


53 


533.9 


472 


92.55 


58 
~51 


59 


59 


60 


61 


62 


47 


532.8 


473 


92.74 


51 


52 


53 


53 


54 


40 


41 


41 


42 


42 


43 


531.6 


474 


92.94 


43 


44 


45 


45 


46 


46 


33 


34 


34 


35 


35 


36 


530.5 


475 


93.14 


36 


37 


37 


38 


38 


39 


27 


27 


27 


28 


28 


29 


529.4 


476 


93.33 


29 


29 


30 


30 


31 


31 


20 


20 


21 


21 


21 


21 


528.3 


477 


93.53 


22 


22 


22 


23 


23 


23 


13 


13 

7 


14 

7 


14 

7 


14 

7 


14 

7 


527.2 


478 


93.73 


14 


15 


15 


15 


15 


15 


7 


526.1 


479 


93.92 


7 


7 


7 


7 


8 


8 




















525.0 


480 


94.12 




















7 


7 


7 


7 


7 


7 


523.9* 


481* 


94.31* 


7 


7 


7 


7 


8 


8 


13 


13 


14 


14 


14 


14 


522.8* 


482* 


94.51* 


14 


15 


15 


15 


15 


15 


20 


2-0 


21 


21 


21 


21 


521.7* 


483* 


94.71* 


22 


22 


22 


23 


23 


23 


27 


27 


27 


28 


28 


29 


520.7* 


484* 


94.90* 


29 


29 


30 


30 


31 


31 


33 


34 


34 


35 


35 


36 


519.6* 


485* 


95.10* 


36 

43 


37 

44 


37 

45 


38 
45 


38 
46 


39 


40 


41 


41 


42 


42 


43 


518.5* 


486* 


95.30* 


46 


47 


47 


48 


49 


49 


50 


517.4* 


487* 


95.49* 


51 


51 


52 


53 


53 


54 


53 


54 


55 


56 


56 


57 


516.4* 


488* 


95.69* 


58 
65 


59 


59 
67 


60 
68 


61 
69 


62 


60 


61 


62 


63 


63 


64 


515.3* 


489* 


95.88* 


70 



Indicates a gain in Exchange, instead of a loss. 



42 



TABLE D— Loss in Exchange 



20d 20,id 20|d 20|d 21d 2Iid 



Stg. at 
25.20 
Fes. 



Stg. 



Stg. at 
2U.40 
IVIks. 



2Hd 21fd 22d 22id 22id 22ad 



509 


515 
508 
500 


522 
514 

ToT" 


528 
520 
512 


535 
526 
518 


541 
533 

524 


607.2 


415 


81.37 


547 


554 


560 


566 


573 


579 


501 


605.8 


416 


81.57 


539 


545 


551 


558 


564 


570 


493 


604.3 


417 


81.77 


530 


537 


543 


549 


555 


561 


486 


492 
484 
476 


498 
490 


504 
496 
488 


510 
502 
494 


516 
508 
499 


602.9 


418 


81.96 


522 


528 


534 


540 


546 


552 


478 


601.4 


419 


82.16 


514 


520 


526 


532 


538 


544 


470 


600.0 


420 


82.35 


505 


511 


517 


523 


529 


535 


462 


468 


474 


480 


485 


491 


598.6 


421 


82.55 


497 


503 


508 


514 


520 


526 


454 


460 


466 


471 


477 


483 


597.1 


422 


82.74 


^:88 
480 
472 
463 


494 
486 
477 
469 


500 
491 
483 
474 


506 
497 
488 
479 


511 
502 
494 
485 


517 


446 


452 


458 


463 


469 


474 


595.7 


423 


82.94 


508 


439 


444 
436 


450 
442 


455 
447 


461 

452 


466 
457 


594.3 


424 


83.14 


499 


431 


592.9 


425 


83.33 


490 


423 


428 


434 


439 


444 


449 


591.6 


426 


83.53 


455 


460 


465 


471 


476 


481 


415 


420 
412 
404 


426 
417 
409 


431 
423 
414 


436 
428 
419 


441 
433 
424 


590.2 


427 


83.73 


446 


452 


457 


462 


467 


472 


407 


588.8 


428 


63.92 


438 
429 
421 


443 
434 
426 


448 
439 
431 


453 
444 
436 


458 
449 
441 


463 


399 


587.4 


429 


84.12 


454 


392 


397 


401 


406 


411 


416 


586.0 


430 


84.31 


445 


384 


389 
381 


393 
385 


398 
390 


403 
395 


408 
399 


584.7 


431 


84.51 


413 


417 


422 


427 


432 


437 


376 


583.3 


432 


84.71 


404 


409 


414 


418 


423 


428 


368 


373 


377 


382 


387 


391 


582.0 


433 


84.90 


396 


400 


405 


410 


414 


419 


360 


365 


369 


374 


378 


383 


580.6 


434 


85.10 


387 


392 


396 


401 


405 


410 


352 


357 
349 
341 


361 
353 
345 


366 
358 
349 


370 
362 
354 


374 
366 
358 


579.3 


435 


85.29 


379 


383 


388 


392 


396 


401 


345 


578.0 


436 


85.49 


370 


375 


379 


383 


388 


392 


337 


576.6 


437 


85.69 


362 


366 


370 


375 


379 


383 


329 


333 
325 


337 
T2"9" 


341 
333 


345 
337 


350 
341 


575.3 


438 


85.88 


354 


358 


362 


366 


370 


374 


321 


574.0 


439 


86.08 


345 


349 


353 


357 


361 


365 


313 


317 


321 


325 


329 


333 


572.7 


440 


86.27 


837 

.128 


341 
332 


345 
336 


349 
340 


352 
344 


356 


306 


309 
301 


313 

307" 


317 

309 


321 
312 


325 

"^le"" 


571.4 


441 


86.47 


347 


298 


570.1 


442 


86.67 


320 


324 


327 


331 


335 


339 


290 


293 

285 
278 


297 
289 
281 


301 
293 
284 


304 
296 
288 


308 
300 
291 


568.8 


443 


86.86 


312 


315 


319 


322 


326 


330 


282 


587.6 


444 


87.06 


fl03 


307 


310 


314 


317 


321 


274 


566.3 


445 


87.25 


295 


298 


302 


305 


308 


312 


266 


270 


273 


276 


280 


283 


565.0 


446 


87.45 


286 


290 


293 


296 


300 


303 . 


258 


262 


265 


268 


271 


275 


563.8 


447 


87.65 


278 
269 


281 
273 


284 
276 


288 
279 


291 
282 


294 


251 


254 


257 


260 


263 


266 


532.5 


448 


87.84 


285 


243 


246 


249 


252 


255 


258 


561.2 


449 


88.04 


261 


264 


267 


270 


273 


276 


235 


238 
230 


241 
233 


244 
236 


247 
238 


250 
241 


550.0 


450 


88.23 


253 


255 


258 


261 


264 


267 


227 


558.8 


451 


88.43 


244 


247 


250 


253 


255 


258 



TABLE D — Loss in Exchange 



43 



20d 20|d 20id 20id 21d 2Ud 



Stg. at 
26.20 
Fes. Stg. 



Stg. at 
2U.40 
mks. 



21id 21td 22d 22|d 22^d 22|d 



219 222 225 228 230 233 



212 214 217 219 222 225 



557.5 452 88.63 



556.3 453 88.82 



236 239 241 244 247 249 



227 230 233 235 238 241 



204 206 209 211 214 216 



555.1 454 89.02 



219 221 224 227 229 232 



196 


198 


201 


203 


206 


208 


188 


190 


193 


195 


197 


200 


180 


182 


185 


187 


189 


191 


172 


174 


177 


179 


181 


183 


164 


167 


169 


171 


173 


175 


157 


159 


161 


163 


164 


166 


149 


151 


152 


154 


156 


158 


141 


143 


144 


146 


148 


150 


133 


135 


136 


138 


140 


141 


125 


127 


128 


130 


132 


133 


117 


119 


120 


122 


123 


125 


110 


111 


112 


114 


115 


116 


102 


103 


104 


106 


107 


108 


94 


95 


96 


97 


99 


100 


86 


87 


88 


89 


90 


91 


78 


79 


80 


81 


82 


83 


70 


71 


72 


73 


74 


75 


63 


63 


64 


65 


66 


67 


55 


55 


56 


57 


58 


58 


47 


47 


48 


49 


49 


50 


39 


40 


40 


41 


41 


42 


31 


32 


32 


33 


33 


33 


23 


24 


24 


24 


25 


25 


16 


16 


16 


16 


16 


17 


8 


8 


8 


8 


8 


8 




















8 


8 


8 


8 


8 


8 


16 


16 


16 


16 


16 


17 


23 


24 


24 


24 


25 


25 


31 


32 


32 


33 


33 


33 


39 


40 


40 


41 


41 


42 


47 


47 


48 


49 


49 


50 



553.8 


455 


89.22 


210 


213 


215 


218 


220 


223 


552.6 


456 


89.41 


202 


204 


207 


209 


211 


214 


551.4 


457 


89.61 


194 


196 


198 


200 


203 


205 


550.2 


458 


89.80 


185 


187 


190 


192 


194 


196 


549.0 


459 


90.00 


177 


179 


181 


183 


185 


187 


547.8 


460 


90.20 


168 


170 


172 


174 


176 


178 


546.6 


461 


90.39 


160 


162 


164 


166 


167 


169 


545.4 


462 


90.59 


152 


153 


155 


157 


159 


160 



544.3 463 90.78 



143 145 146 148 150 



543.1 454 90.98 



135 136 138 139 141 



541.9 465 91.18 



540.8 466 91.37 



539.6 467 91.57 



538.5 468 91.77 



537.3 469 91.96 



536.2 470 92.16 



84 



85 86 87 



535.0 471 92.35 



77 78 78 79 



533.9 472 92.55 



532.8 473 92.74 



67 
5^ 



68 69 70 



70 



531.6 474 92.94 



530.5 475 93.14 



42 43 43 44 44 



529.4 476 93.33 



528.3 477 93.53 



527.2 478 93.73 



526.1 479 93.92 



9 



525.0 480 94.12 



151 



126 128 129 131 132 134 



118 119 121 122 123 125 



109 111 112 113 114 116 



101 102 103 105 106 107 



93 94 95 96 97 98 



80 



71 



60 60 61 62 62 



50 51 52 52 53 53 



45 



34 34 34 35 35 36 



25 26 26 26 26 27 



17 17 17 17 18 18 



523.9* 481* 94.31 = 



55 55 56 57 58 



63 63 64 65 66 



67 



70 71 72 73 74 75 515.3* 489* 95.88* 



522.8* 


482* 


94.51* 


521.7* 


483* 


94.71* 


520.7* 


484* 


94.90* 


519.6* 


485* 


95.10* 


518.5* 


486* 


95.30* 



517.4* 487* 95.49^ 



516 4* 488* 95.69-' 



17 


17 


17 


17 


18 


18 


25 


26 


26 


26 


26 


27 


34 


34 


34 


35 


35 


36 


42 


43 


43 


44 


44 


45 


50 


51 


52 


52 


53 


53 


59 


60 


60 


61 


62 


62 


67 


68 


69 


70 


70 


71 


76 


77 


78 


78 


79 


80 



* Indicates a gain in Exchange, inste ad of a loss. 



44 

INSURANCE. 

The cost of insurance should always be calculated, not on the foreign price, but 
on the foreign price less 6%. To this is, of course, added 10%, if the insurance 
is for 10% over the invoice amount. 

Pence Prices. 

(1) When the reimbursement is in sterling and the insurance is for 10% extra, 
then the general formula may be given as 

43X P X i X S.R ..(11) 

where P is the pence price, i is the rate of insurance and S. R. is the 
sterling rate at which premiums are converted into dollars and cents. 
If S.R. is 476, then the formula may be expressed as 

2.05 X P X i (12) 

If S. R. is 488, then the formula may be expressed as 

2.1 X P X i (13) 

(2) When the pence price is to be converted into francs at 25.20 francs, then 
the formula for cost of insurance is 

P X i 

9 X 12 X - (14) 

F.R. 

where P is the pence price, i is the insurance rate, F.R. is the franc 
rate at which the premiums are converted into dollars and cents. 

(a) When F.R. is 570 francs, then the formula may be expressed as 

1.9X P X i (15) 

(b) When F.R. is 543 francs, then the formula may be expressed as 

2 X P X i (16) 

(c) When F.R. is 517 francs, then the formula may be expressed as 

2.1 X P X i , (17) 

(3) When the pence price is to be converted into marks at 20.40, then the formula 
for the cost of Insurance is 

2.2 X P X i XM.R (18) 

where P is the pence price, i is the rate of insurance and M.R. is the 
mark rate at which the premiums are converted into dollars and cents. 

(a) If M.R. is 791/2, then the formula is 

1% X P X i (19) 

(b) If M.R. is 85, then the formula is 

1% X P X i - (20) 

(c) If M.R. is 91, then the formula is 

2 X P X i (21) 

(d) If M.R. is 961/2, then the formula is 

2% X P X i (22) 

Francs Prices. 
When the price and the reimbursement are both in francs, then the formula 
for the cost of insurance is 

F X i 

9% X X 10 (23) 

F.R. 
where F is the price, F.R. the rate and i is the insurance rate. 



45 

INSURANCE— Continued. 

(a) If F.R. is 577, then the formula is 

F X i 

1% X (24) 

10 

(b) If F.R. is 562-)4, then the formula is 

1/6 of F X i - - (25) 

(c) If F.R. is 536, then the formula is 

1% X (26) 

10 

(d) If F.R. is 521, then the formula is 

.18 XF X i (27) 

Marks Prices. 
When the price and the reimbursement are both in marks, then the general 
formula for the cost of insurance is 

.0234 X M X i X M.R (28) 

Where M is mark price and i is insurance rate and M.R. is mark rate at which 
insurance is converted into dollars and cents. 

(a) If M.R. is 74I2, then the formula is 

M X i 

1% X - (29) 

10 

(b) If M.R. is 8514, then the formula is 

.2 X M X i (30) 

(c) If M.R. is 96, then the formula is 

M X i 

2M X (31) 

10 

HEDGING. 

The question of hedging overweight or underweight is a very important one 
in a widely fluctuating market. This hedging can best be done in an automatic 
manner, as shown in the following paragraphs: 

Suppose that a merchant buys 100 bales of actual cotton that weigh on an 
average 532 lbs, gross per bale, and that he hedges this by selling 100 bales of 
futures in New York or New Orleans, where the contract weight is 50,000 Ib-s. 
gross. This still leaves him 3200 lbs. long. To hedge this it is evident he must 
sell six actual bales. He might not be ready to do this, however, but he can 
accomplish the desired object by arbitrarily entering six bales on the long side. 
If he had to balance the account at this point, the bought side showing a total 
of 106 bales and the sold side showing only 100, he would have to sell six 
actual bales more. The total weight bought would be 53,200 lbs. and the total 
weight sold would be 50,000 plus 6 bales of 532 lbs. each, or a total of 53,192 lbs., 
which is practically the same as the amount bought. 

The principle, therefore, of hedging overweight is to enter arbitrarily on the 
bought side 6 Or of the quantity of futures entered on the sold side as a hedge, 
and vice versa, to enter arbitrarily on the sold side 6% of the quantity of futures 
bought as a hedge. 



46 

HEDGING— Continued. 

If the actual percentage of overweight or underweight is some other number 
than 6, then, of course, that number is used in place of 6. It is seen that this 
method takes care of the overweight or underweight every time cotton is hedged, 
and all entries automatically cancel each other. 

In the case of underweight, the opposite operation would be performed; that is, 
these arbitrary entries would be made on the same side as the hedge quantities 
were entered on. 

Below is given an example of the application of the above method: 

BOUGHT. ^^ SOLD. 

Jan. 1— From A. B. & Co 1200 b/c Jan. 1— To X. Y. & Co., 

Overweight 72 " Dec. futures 1200 b/c 

To X. Y. & Co., 

Overweight 6 " Dec. futures 100 

Feb. 3— From X. Y & Co., Feb. 3— To Sun Mills, middling.. 800 

Dec. futures 800 " Overweight 48 

From X. Y. & Co., To Casey Mills 50 

Dec. futures 100 " Overweight 6 

" 22— From X. Y. & Co., " 22— To White Mills 350 

Dec. futures 400 *' Overweight 24 

Total 2578 " Total 2578 " 

If the average gross weight is 532 lbs., then 100 actual bales are equal to 106 
bales of New ^ork or New Orleans futures. As the future contract v/eight in 
Liverpool is 480 lbs. net per bale, which is equivalent to 511 lbs. per bale gross, 
that is, 47c below the actual average weight of 532 lbs., then 100 actual bales 
should be hedged in Liverpool with 104 bales of futures. This hedging of over- 
weight in Liverpool can be accomplished in the same way as in New York by 
making arbitrary entries of 4% of the quantity hedged, or whatever percentage 
will be the correct one under the circumstances. 

It is well known that when cotton is sold on C.I.F. and 6%, or C.F. and 6% 
terms, en CALL, and is hedged in New York or New Orleans, and the market 
advances to the time of calling or fixing the price, there is a certain loss that it 
has often been a problem to protect oneself against. The loss is equal to 6% of 
the advance plus the percentage representing the selling commission and both 
marine and war risks, when the insurance is for account of the seller, all cal- 
culated on the advance. For instance, if the two insurance rates amount to 8% 
and the selling commission is 1%, and the market has advanced 4c per pound, 
then if the cotton was sold on call, in which case the insurance is for account of 
seller, the seller loses roughly 15% of 4c per lb., or $3 per bale, unless he protects 
himself as follows: 

On the date the cotton is sold on call, make an arbitrary entry on the "sold" 
side equal to a certain percentage of the amount sold. This percentage is arrived 
at by adding together 6%, the selling commission percentage and the total of the 
two insurance rates after these two latter have been increased by 3%%. This 
arbitrary entry forces a purchase of spots or futures of a like weight, to balance. 
On a rising market, therefore, the gain from the additional entry in the number 
of bales offsets the loss in price. This entry is, of course, cancelled at the time 
of fixing the price by arbitrarily adding a like number of bales to the "bought" side. 

If the market declines, however, the loss due to making the above entry is 
offset by the gain due to the 6% and the other percentages. 



47 



HEDGING— Continued. 

The following gives an example of the methods described above of hedging both 
the overweight and the losses sustained in call sales: 



DATE BOUGHT BALES 

Apl. 8 — From T. A. & Co., aver- 
age 543J lbs. per bale 
at 15Jc per lb. f.o.b. 

Galveston 

Overweight adjustment 
8 per cent 



May 15- 



Aug. 1- 



(Dec. futures are 17c 
at the time of sale) 



-Cancellation of the entry 
of May 15 

From A. B. & Co., Dec. 
futures at 24c per lb. 



2000 



160 



327 



2000 



SOLD 



BAI/ES 



To A. B. & Co., Dec. futures at 

15c per lb 2000 

Sold 2000 b/c on CALL at 631 pts. ' 

on Dec. C.LF. and 6% (Frt. 2c 
per lb., insurance 10%, with 
10% extra, no profit calculated, 
and no selling commission in 
this case) 

6% adjustment 120 

Insurance adjustment... 207 327 

Price fixed on sale of May 15 at 
631 pts. on Dec, making price 

30.31 C.LF. and 6% 2000 

Overweight adjustment, 8% 160 



4487 
It can be shown in the above that the 



Profit on the spots is 
Profit on the 6%>, etc. 
adjustment 



$85410 



12441 



Loss on the futures 

Less on the 8% overweight 



4487 



$90000 
7827 



Total profit 



$97851 



Total loss . 



$97827 



The difference of only $24 on 2000 bales during an advance of 7c per lb. can 
be considered only a nominal one. It should probably be pointed out again that 
on account of these entries being arbitrary, they have the opposite effect of what 
appears at first glance. In other words, there is a loss on the 8%^ overweight 
entry instead of a profit, because if the account were balanced at the various 
stages, a sale would first be made of 160 bales at the 15c level, and a purchase 
of a like quantity at the 24c level. The same applies to the other adjustment. 

WEIGHT EQUIVALENTS. 

1 Russian PUD equals 40 Russian pounds 
1 Russian PUD equals 36.112 American pounds 
1 Russian PUD equals 16.377 Kilograms 

100 American pounds equals 45.35 Kilograms 

100 American pounds equals 2.769 Russian puds 

100 American pounds equals 2 Russian puds, 30?4 Russian lbs. 

100 Kilograms equals 220.507 American pounds 

100 Kilograms equals 6.1048 Russian puds 

100 Kilograms equals 6 Russian puds, 4 3/16 Russian lbs. 

STAPLE. 

7/8 inch equals 22.2 millimetres 1 

1 inch equals 25.4 millimetres 1 

1 1/16 inch equals 27.0 millimetres 1 

1 1/8 inch equals 28.6 millimetres 1 

1 3/16 inch equals 30.2 millimetres 

These measurements are more of theoretical interest than practical value in 
measuring staple. 



1/4 inch equals 31.7 millimetres 

5/16 inch equals 33.3 millimetres 

3/8 inch equals 34.9 millimetres 

7/16 inch equals 36.5 millimetres 



48 

OQ 

Cents C F to Francs C.I.F. and 6%-Excliange hQS% 

Cents C.I.F. to Francs C.I.F. and 6%— Exchange 5683/8 

^^ 1 "",Lt3 — j.auic .TV 

8-27 



Cente C F. to Fraics C.I.F. and 6%-Aiiy Exchange Rate-Table A 8-27 

Cents C.F to Marks C.I.F. and 6%-Any Exchange Rate- 

cents C.F. to Pence C.I.F. and 6%-Any Exchange Rate-Table A 8-27 



cfnt: C F. o ;«:;: C.;:f. Za «% at 20.40-Any Exchange Rate-Table A. . . 8-2 

Cen C.F. to Pence C.I.F. and 6% at 25.20-Any Exchange ^a'e-Table A.^. 8- 

Equivalents In Sterling, Francs and Marks-See columns 3, 4 and 6, Table A. 27 

Equivalents in Francs and Sterling— Table B ^^ 

Equivalents in Marks and Sterling— Table C ^^ 

C™: In w:fgL-iP0unds;Russian Pudsand KUograms,::::.:.:::..: 47 
Exchange Equivalents (Sterling, Francs and Marks)-See columns 3, 4 and 5, ^^^ 

Table A ' 30 

Exchange, Francs to Sterling— Tahle B • ^^ 

Exchange, Marks to Sterling— Table C ^^ ^^ 

Exchange, Formulae for Profit and Loss m. . ^ .^ • • -^ ^^^^ 

Exchange, Profit and Loss in, Pence Prices-Table D • • • ■ ^^ ^^ 

Formulae for Cost of Insurance ^^.33 

Formulae for Profit and Loss in Exchange. . ^. ... • -^ .^- • - 

Francs C.I.F. and 6% to Cents C.F.-Any Exchange Rate-Table A « ^^ 

Francs C.I.F. and 6% to Cents C.F.-Exchange 5683/8 . • • • • ^^ 

Francs C.I.F. and 6% to Cents C.I.F.-Exchange 5683/8 • • ^^ 

French Exchange Equivalents in Sterling - • ' • • ^^ 

German Exchange Equivalents in Sterling ^^ ^^ 

Hedging— Overweight and Underweight '/."'... 46-47 

Hedging — Losses in CALL Sales • ^^^^ 

Insurance— Formulae for Cost of • • • • • 27 

Key Numbers for C.I.F. and 6% Calculations-Table A ^^ 

Kilograms— Equivalents in Pounds and Puds ^^^^ 

Losses in Call Sales— Hedging Certain ^^.33 

Losses in Exchange— Formulae for all Prices • • ^^_^^ 

Losses in Exchange— Pence Prices— Table D ^. • ■ ■ ■ -^^ -^-^ - 

Marks CLE. and 6% to Cents C.F.-Any Exchange Rate-Table A. . . . • . • • • • • ^^ 

Measurement in Staple ^2-^'i 

Profit and Loss in Exchange— Formulae for all Prices ^^ ^^^ 

Profit and Loss in Exchange— Pence Prices— Table D ^^ 

Russian Puds— Equivalents in Pounds and Kilograms \\\\][\'.'.'.'.'. 47 

Staple Equivalents g^27 

Table A— C.I.F. and 6% Key Numbers ^^ 

Table B-French Exchange into Sterling Equivalents ^^ 

Table C— German Exchange into Sterling Equivalents ^^ ^^ 

Table D— Profit and Loss in Exchange— Pence Prices. •••••• ^^ ^^ 

Underweight Hedging • • ; • ' "• ' 47 

Weight Equivalents in Pounds-Russian Puds and Kilograms 



LIBRARY OF CONGRESS 0| 

021 048 470 




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